Table of Contents. Contributors Introduction 543

Size: px
Start display at page:

Download "Table of Contents. Contributors Introduction 543"

Transcription

1 Table of Contents Contributors Introduction Taxable Persons VAT grouping Austria Belgium Cyprus Czech Republic Denmark Estonia Finland Germany Hungary Ireland Latvia Netherlands Slovak Republic Sweden United Kingdom Joint VAT registration France Italy Romania Spain Supply of new immovable property New buildings Occasional supplies Registration threshold Taxable Events Transfer of businesses Intra-Community acquisitions of goods Consignment goods and call-off stocks Consignment goods Call-off stocks Simplification measure Place and Time of Taxation Distance selling thresholds Place-of-supply rules for services Place of supply from 2010, 2011 and Place of supply prior to Effective-use-and-enjoyment criterion Effective use and enjoyment in a Member State IBFD

2 VAT Options Exercised by the Member States (situation on 1 January 2014) Effective use and enjoyment outside European Union Time of supply Issue of invoices Cash accounting Taxable Amount Open-market value Bad-debt relief Reduced Rates Exemptions Letting of immovable property Letting of residential property Letting of commercial property Options for taxation Letting of immovable property Financial services Supplies of immovable property Standstill exemptions Admission to sporting events Artists and liberal professionals Supply of new buildings Passenger transport Zero Rating Provisioning of sea vessels, etc Goods under customs control Goods and services supplied to exporters VAT warehousing Deduction of Input Tax Immediate deduction Exclusions Excess input tax Pro rata Adjustments of input tax deductions Non-payment and stolen goods Capital goods Adjustment period Capital goods Services Refunds to non-resident businesses Refund procedure Refund thresholds Reciprocity principle Refund offices Liability To Pay VAT Reverse charge mechanism Optional reverse charge mechanism Non-resident suppliers IBFD 538

3 Table of Contents Optional permanent reverse charge mechanism Specific transactions Optional temporary reverse charge mechanism Specific transactions Simplified intra-community triangulation VAT representatives Third party s joint and several liability Cross-border relationships Specific transactions VAT on importation postponed accounting Assessment and refund application periods Administrative Obligations Registration VAT invoices VAT invoices relating to exempt supplies Time limits Invoices drawn up by the customer Customer s identification number Clauses on VAT invoices Storage of invoices VAT returns Tax periods Electronic VAT returns Filing of VAT returns and payment of VAT Recapitulative statements Additional details Filing frequency Quarterly filing Annual filing Filing format Intra-Community acquisitions of goods Receipt of cross-border services Special Schemes Flat-rate farmers Margin scheme Information Offices Thresholds and Tax Rates IBFD

4 Deduction of Input Tax 9.5. Adjustments of input tax deductions Input tax that has initially been deducted must be adjusted if it appears that the initial deduction was higher or lower than that to which the taxable person was entitled or where, after the return was made, some change occurs in the factors used to determine the amount to be deducted, in particular where purchases were cancelled or price reductions were obtained 96. In principle, no adjustments must be made in the event of transactions remaining totally or partially unpaid and of destruction, loss or theft of property duly proved or confirmed, nor in the case of application of goods for the purpose of making low-value gifts and giving samples. However, Member States may require adjustment of the input tax that has been deducted where transactions remain totally or partially unpaid, and in the case of theft Non-payment and stolen goods Where taxable persons do not pay the price, in full or in part, for goods or services received from third parties, Austria, Belgium, Germany, Ireland 1, Latvia 2, Luxembourg, Malta, the Netherlands, Portugal, Romania and the United Kingdom 3 require adjustment of the initially deducted input tax. However, in France and Finland, the adjustment is not required in respect of certain unpaid debts. In Italy (under certain conditions) and in Portugal, the adjustment is made at the supplier s discretion. In Romania, a final administrative or court decision is necessary to make the adjustment. 1. In Ireland, taxable persons who have not paid their supplier within six months of the tax period in which the related invoice was issued must in principle reverse the initial input tax deduction. 2. In Latvia, the customer must repay the initially deducted tax to the tax authorities before 31 July of the year in which the supplier informed him, before 1 March, that he will treat the debt as being irrecoverable (see 5.2.). 3. In the United Kingdom, the customer is required to repay the tax that he has initially deducted in respect of inputs where he has not paid the supplier after 6 months (except where the customer is formally insolvent), even if the supplier has not claimed bad-debt relief (see 5.2.) on the unpaid supplies. Input tax relating to stolen goods must only be repaid in the Slovak Republic and, in specific circumstances, in Bulgaria, France and Romania. In Latvia, VAT on stolen goods does not have to be repaid if the theft is duly proven Capital goods Adjustment period Another type of adjustment of input tax concerns the fluctuating use of capital goods for taxed and non-taxed purposes over a number of years, the so-called adjustment period, following their acquisition or first use. The length of the 96. Articles 184 and 185 of the VAT Directive IBFD

5 VAT Options Exercised by the Member States (situation on 1 January 2014) adjustment period 97 depends in almost all Member States on whether the capital goods are movable or immovable. In respect of movable capital goods, the adjustment period is 5 years in all Member States, with the exception of Finland and Ireland. In the latter two Member States, rules for the adjustment of VAT on movable capital goods have never been introduced. Instead, those assets are subject to self-supply rules, whose application is limited in Finland to the general assessment period of 3 years following the end of the financial year during which the adjustment took place. There is no time limit to the application of the self-supply rules in Ireland. In respect of immovable capital goods, the adjustment period is: 5 years in Greece 1 ; 10 years in Austria 2, Croatia, Cyprus, the Czech Republic, Denmark, Estonia, Finland, Germany, Greece 3, Italy, Latvia, Lithuania, Luxembourg, the Netherlands, Poland, Spain, Sweden and the United Kingdom; 15 years in Belgium 4 ; and the maximum of 20 years in Austria 5, Bulgaria, France, Hungary, Ireland, Malta, Portugal, Romania, the Slovak Republic 6 and Slovenia. 1. In Greece, the adjustment period is 5 years, unless, from 1 January 2007, the option for taxation (see 7.2.) is taken up. In the latter case, the adjustment period is 10 years. 2. In Austria, the adjustment period of 10 years applies to immovable property (including capitalized expenses and major repairs) taken into use prior to 1 April 2012 or, in the case of the letting of residential property, the lease contract was concluded prior to that date. 3. In Greece, from 1 January 2007, the adjustment period is 10 years, where the option for taxation (see 7.2.) is taken up. 4. In Belgium, the adjustment period of 15 years begins on 1 January of the year in which the capital goods were taken into use. 5. In Austria, the adjustment period of 20 years applies to immovable property (including capitalized expenses and major repairs) taken into use on or after 1 April 2012 or, in the case of the letting of residential property, the lease contract was concluded on or after that date. 6. In the Slovak Republic, the adjustment period remains 10 years in respect of immovable property purchased before 1 January 2011, if at least the first adjustment was made before that date Capital goods Services Until May 2001, it was generally assumed that adjustment of initial deduction of input tax relating to capital goods was limited to situations in which the goods had been supplied to the taxable person. However, in Fischer/Brandenstein 98, the ECJ declared that also VAT relating to specific services may be subject to adjustment under the capital goods scheme. Several years later, Article 20(4) of the 97. Article 187(1) of the VAT Directive. 98. ECJ judgment of 17 May 2001 in Hans-Georg Fischer v. Finanzamt Burgsdorf and Klaus Brandenstein v. Finanzamt Düsseldorf-Mettmann, Cases C-322/99 and C-323/99, [2001] ECR I IBFD 664

6 Deduction of Input Tax former Sixth Directive was amended 99 to the effect that the Member States were authorized to apply the capital-goods scheme to services which have characteristics similar to those normally attributed to capital goods 100. In the Netherlands, a proposal to treat capital services, i.e. services that must be depreciated for income tax, on the same footing with capital goods was presented to the parliament on 1 April 2005; that proposal is still pending. In Austria, Bulgaria, Denmark, Hungary, Italy, Latvia, Lithuania, Malta, Portugal, Slovenia and Spain, VAT on services is not subject to adjustment on the ground of variation of their use for taxed and exempt purposes in the years of the adjustment period or their disposal during that period. The following Member States apply the capital-goods scheme to the following services: Capital goods include services BE Services to be written off for income tax purposes over a minimum period of 5 years CY Copyrights, patents, licences, trademarks and similar rights, including goodwill, provided that they are used for more than one accounting period and their value is not less than EUR 17, each. CZ Long-term intangible assets (including services) whose acquisition price exceeds CZK 60,000 (EUR 2,180). DE Services which are not consumed when received, which are performed on and for a tangible asset and are appropriate to serve the use and the maintenance of this asset. In relation to immovable fixed assets, these are particularly refurbishment, painting and construction services. EE Letting of immovable property. EL The right to use copyrights, patents, licences, trademarks and similar rights, provided that they are used for more than 1 fiscal year. FI Construction of new buildings and construction of immovable property that must be capitalized. FR The national legislation refers to the term assets, which includes both tangible and intangible assets (services). GB Construction and refurbishment services with a value of more than GPB 250,000 (EUR 301,860) 1. HR Construction and refurbishment services relating to immovable property which are normally capitalized. IE Construction and refurbishment services relating to immovable property (including certain professional services) that are normally capitalized. LU The capital-goods scheme applies to business assets subject to depreciation, regardless of whether they are goods or services. 99. Council Directive 2006/69/EC of 14 February 2006 amending Directive 77/388/EEC as regards certain measures to simplify the procedure for charging value added tax and to assist in countering tax evasion or avoidance, and repealing certain Decisions granting derogations, OJ L 221 of 12 August See Article 190 of the VAT Directive IBFD

7 VAT Options Exercised by the Member States (situation on 1 January 2014) PL RO SE SK Capital goods include services Services that, for income tax purposes, are covered by the concept of fixed assets and other intangible assets, provided that their initial value exceeds PLZ 15,000 (EUR 3,600). Construction services and refurbishment of immovable property that are capitalized. Construction services and refurbishment of immovable property that normally are capitalized. Construction services for which a building permit is required. 1. In the United Kingdom, both goods and services are within the capital-goods scheme if the standard-rates cost is, in the case of movable goods (computer equipment, ships and aircraft) more than GBP 50,000 (EUR 61,400)or, in the base of immovable goods (land and buildings) more than GBP 250,000 (EUR 307,100) Refunds to non-resident businesses Under the procedures laid down by Directive 2008/9 101 and the Thirteenth Directive 102, Member States must refund VAT to non-resident businesses, which are not and must not be registered for VAT in the Member State of refund. Directive 2008/9 is the successor to the Eighth Directive 103. For a comparison of the procedure applicable to refund applications made before 1 January 2010 or after 31 December 2009 by businesses established in another Member State, see Refund applications must be made before expiry of the application deadline (see 10.6.) and are refused if they do not exceed certain thresholds (see ). The refunds are made by refund offices (see ) Refund procedure With effect from 1 January 2010, the procedure for refunds of VAT to businesses established in another Member State, who are not and must not be registered in the Member State of refund, is laid down by Directive 2008/9. The new procedure applies to refund applications submitted after 31 December 2009, which means that it also applies to refund applications relating to, for example, the fourth quarter of 2009 or the entire year Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State, OJ L 44 of 20 February Thirteenth Council Directive 86/560/EEC of 17 November 1986 on the harmonization of the laws of the Member States relating to turnover taxes Arrangements for the refund of value added tax to taxable persons not established in Community territory, OJ L 326 of 21 November Eighth Council Directive 79/1072/EEC of 6 December 1979 on the harmonization of the laws of the Member States relating to turnover taxes Arrangements for the refund of value added tax to taxable persons not established in the territory of the country, OJ L 331 of 27 December IBFD 666

SURVEY ON THE TRAINING OF GENERAL CARE NURSES IN THE EUROPEAN UNION. The current minimum training requirements for general care nurses

SURVEY ON THE TRAINING OF GENERAL CARE NURSES IN THE EUROPEAN UNION. The current minimum training requirements for general care nurses SURVEY ON THE TRAINING OF GENERAL CARE NURSES IN THE EUROPEAN UNION This survey serves as a background document for the discussion of the Commission's legislative proposal to modernize the minimum requirements

More information

Tax Card 2013 With effect from 1 January 2013 Lithuania. KPMG Baltics, UAB

Tax Card 2013 With effect from 1 January 2013 Lithuania. KPMG Baltics, UAB Tax Card 2013 With effect from 1 January 2013 Lithuania KPMG Baltics, UAB CORPORATE INCOME TAX Taxable profit of Lithuanian and foreign corporate taxpayers is subject to a standard (flat) rate of 15%.

More information

EUF STATISTICS. 31 December 2013

EUF STATISTICS. 31 December 2013 . ESTIMATES OF EU TURNOVER VOLUMES. Turnover volumes by product, allocation and notification (Estimates of EU s, Millions of ) Estimate of the EU % on Turnover Significance of the sample on total turnover

More information

VAT Refunds Irrecoverable Tax A Country by Country Detailed Guide

VAT Refunds Irrecoverable Tax A Country by Country Detailed Guide VAT Refunds Irrecoverable Tax A Country by Country Detailed Guide EC VAT refunds Irrecoverable Tax VAT incurred in other EC Member States may be recovered in certain circumstances. However, some claims

More information

72/2015-21 April 2015

72/2015-21 April 2015 72/2015-21 April 2015 Provision of deficit and debt data for 2014 - first notification Euro area and EU28 government deficit at 2.4% and 2.9% of GDP respectively Government debt at 91.9% and 86.8% In 2014,

More information

Dublin, March 2013. EPSO Network of Experts in the field of Personnel Selection 14th March 2013

Dublin, March 2013. EPSO Network of Experts in the field of Personnel Selection 14th March 2013 Dublin, March 2013 EPSO Network of Experts in the field of Personnel Selection 14th March 2013 On-going and upcoming competitions AD2012 by Citizenship AD2012 Citizenship %EU Population validated application

More information

Joint Research Centre (JRC) Economic Analysis of Electronic Identification (EID) of Small Ruminants in Member States

Joint Research Centre (JRC) Economic Analysis of Electronic Identification (EID) of Small Ruminants in Member States 1 Joint Research Centre (JRC) Economic Analysis of Electronic Identification (EID) of Small Ruminants in Member States IPSC - Institute for the Protection and Security of the Citizen Ispra - Italy http://ipsc.jrc.ec.europa.eu/

More information

Monitoring the social impact of the crisis: public perceptions in the European Union (wave 6) REPORT

Monitoring the social impact of the crisis: public perceptions in the European Union (wave 6) REPORT Eurobarometer Monitoring the social impact of the crisis: public perceptions in the European Union (wave 6) REPORT Fieldwork: December 2011 Publication: April 2012 This survey has been requested by Directorate-General

More information

RETAILERS ATTITUDES TOWARDS CROSS- BORDER TRADE AND CONSUMER PROTECTION

RETAILERS ATTITUDES TOWARDS CROSS- BORDER TRADE AND CONSUMER PROTECTION Eurobarometer RETAILERS ATTITUDES TOWARDS CROSS- BORDER TRADE AND CONSUMER PROTECTION REPORT Fieldwork: September - October 2012 Publication: June 2013 This survey has been requested by the European Commission,

More information

Market analysis on Factoring in EU 25+2

Market analysis on Factoring in EU 25+2 EIF Project "Jeremie" General Report on Factoring 1 Market analysis on Factoring in EU 25+2 prepared by International Factors Group (IFG) for European Investment Fund (EIF) project JEREMIE Preliminary

More information

99/2015-9 June 2015. EU28, euro area and United States GDP growth rates % change over the previous quarter

99/2015-9 June 2015. EU28, euro area and United States GDP growth rates % change over the previous quarter 2005Q1 2005Q2 2005Q3 2005Q4 2006Q1 2006Q2 2006Q3 2006Q4 2007Q1 2007Q2 2007Q3 2007Q4 2008Q1 2008Q2 2008Q3 2008Q4 2009Q1 2009Q2 2009Q3 2009Q4 2010Q1 2010Q2 2010Q3 2010Q4 2011Q1 2011Q2 2011Q3 2011Q4 2012Q1

More information

Information on the import VAT collection in the Member States. Based on a study carried out by Deloitte and Copenhagen Economics

Information on the import VAT collection in the Member States. Based on a study carried out by Deloitte and Copenhagen Economics Information on the import VAT collection in the Member States Based on a study carried out by Deloitte and Copenhagen Economics July 6, 2011 1. Data collection phase 1.1 Qualitative data on import VAT

More information

I have asked for asylum in the EU which country will handle my claim?

I have asked for asylum in the EU which country will handle my claim? EN I have asked for asylum in the EU which country will handle my claim? A Information about the Dublin Regulation for applicants for international protection pursuant to article 4 of Regulation (EU) No

More information

COMPANIES ENGAGED IN ONLINE ACTIVITIES

COMPANIES ENGAGED IN ONLINE ACTIVITIES Flash Eurobarometer 413 COMPANIES ENGAGED IN ONLINE ACTIVITIES SUMMARY Fieldwork: January-February 2015 Publication: May 2015 This survey has been requested by the European Commission, Directorate-General

More information

193/2014-15 December 2014. Hourly labour costs in the EU28 Member States, 2012 (in )

193/2014-15 December 2014. Hourly labour costs in the EU28 Member States, 2012 (in ) 193/2014-15 December 2014 Labour Cost Survey 2012 in the EU28 Labour costs highest in the financial and insurance sector Three times higher than in the accommodation and food sector In 2012, average hourly

More information

SURVEY OF SCHOOLS: ICT IN EDUCATION COUNTRY PROFILE: CZECH REPUBLIC

SURVEY OF SCHOOLS: ICT IN EDUCATION COUNTRY PROFILE: CZECH REPUBLIC SURVEY OF SCHOOLS: ICT IN EDUCATION COUNTRY PROFILE: CZECH REPUBLIC November 2012 This report was prepared by the Contractor: European Schoolnet and University of Liège under contract SMART 2010/0039.

More information

187/2014-5 December 2014. EU28, euro area and United States GDP growth rates % change over the previous quarter

187/2014-5 December 2014. EU28, euro area and United States GDP growth rates % change over the previous quarter 187/2014-5 December 2014 This News Release has been revised following an error in the data for Gross Fixed Capital Formation. This affects both the growth of GFCF and its contribution to GDP growth. All

More information

Malta Companies in International Tax Structuring February 2015

Malta Companies in International Tax Structuring February 2015 INFORMATION SHEET No. 126 Malta in International Tax Structuring February 2015 Introduction Malta is a reputable EU business and financial centre with an attractive tax regime and sound legislative framework.

More information

The coordination of healthcare in Europe

The coordination of healthcare in Europe The coordination of healthcare in Europe Rights of insured persons and their family members under Regulations (EC) No 883/2004 and (EC) No 987/2009 Social Europe European Commission The coordination of

More information

The Tax Burden of Typical Workers in the EU 28 2015

The Tax Burden of Typical Workers in the EU 28 2015 The Tax Burden of Typical Workers in the EU 28 2015 James Rogers Cécile Philippe Institut Économique Molinari, Paris Bruxelles TABLE OF CONTENTS Abstract 2 Background 2 Main Results 3 On average, a respite

More information

RETAIL FINANCIAL SERVICES

RETAIL FINANCIAL SERVICES Special Eurobarometer 373 RETAIL FINANCIAL SERVICES REPORT Fieldwork: September 211 Publication: March 212 This survey has been requested by Directorate-General Internal Market and Services and co-ordinated

More information

MFFA Belastingadvies Tax Advice

MFFA Belastingadvies Tax Advice MFFA Belastingadvies Tax Advice Specialized in Expats and International Companies Amsterdam Zwolle Assen The Netherlands VAT in Europe an introduction General comments European Union: 27 member states

More information

INTERNATIONAL SERVICES TARIFF

INTERNATIONAL SERVICES TARIFF INTERNATIONAL SERVICES TARIFF Supporting your international business Our service promise. If you experience a problem, we will always try to resolve it as quickly as possible. Please bring it to the attention

More information

International Compliance

International Compliance YOUR FREE COPY - NEW - Additional countries outside European Union LEGAL WHITE PAPER International Compliance Legal requirements international einvoicing European Union & Selected Countries Worldwide International

More information

Electricity and natural gas price statistics 1

Electricity and natural gas price statistics 1 Electricity and natural gas price statistics 1 Source: Statistics Explained (http://epp.eurostat.ec.europa.eu/statistics_explained/) - 21/11/2011-09:11:44 Electricity and natural gas price statistics Data

More information

ERASMUS+ MASTER LOANS

ERASMUS+ MASTER LOANS Ref. Ares(2015)660570-17/02/2015 ERASMUS+ MASTER LOANS Erasmus+ Master Loan: opening up access to more affordable lending for cross-border studies The Erasmus+ programme makes it possible for students

More information

CORRESPONDENT BANKS 1 st of August 2011. This edition cancels and supersedes any previous editions. Processing Centres:

CORRESPONDENT BANKS 1 st of August 2011. This edition cancels and supersedes any previous editions. Processing Centres: TERMS AND CONDITIONS CORRESPONDENT BANKS 1 st of August 2011 This edition cancels and supersedes any previous editions. Crédit Industriel et Commercial 6, avenue de Provence 75009 PARIS France Bank Relations

More information

YOUNG PEOPLE AND DRUGS

YOUNG PEOPLE AND DRUGS Eurobarometer YOUNG PEOPLE AND DRUGS REPORT Fieldwork: June 2014 Publication: August 2014 This survey has been requested by the European Commission, Directorate-General for Justice and co-ordinated by

More information

Special Eurobarometer 390 CYBER SECURITY REPORT

Special Eurobarometer 390 CYBER SECURITY REPORT Special Eurobarometer 390 CYBER SECURITY REPORT Fieldwork: March 2012 Publication: July 2012 This survey has been requested by the European Commission, Directorate-General Home Affairs and co-ordinated

More information

168/2014-4 November 2014. At risk of poverty or social exclusion 2 rate in the EU28, 2008-2013 (% of total population)

168/2014-4 November 2014. At risk of poverty or social exclusion 2 rate in the EU28, 2008-2013 (% of total population) 168/2014-4 November 2014 At risk of poverty or social exclusion in the EU28 More than 120 million persons at risk of poverty or social exclusion in 2013 Almost 1 out of every 4 persons in the EU in this

More information

Labour Force Survey 2014 Almost 10 million part-time workers in the EU would have preferred to work more Two-thirds were women

Labour Force Survey 2014 Almost 10 million part-time workers in the EU would have preferred to work more Two-thirds were women 75/2015-27 April 2015 Labour Force Survey 2014 Almost 10 million part-time workers in the EU would have preferred to work more Two-thirds were women Among the 44.1 million persons in the European Union

More information

Greece Country Profile

Greece Country Profile Greece Country Profile EU Tax Centre March 2013 Key factors for efficient cross-border tax planning involving Greece EU Member State Double Tax Treaties With: Albania Estonia Lithuania Serbia Armenia Finland

More information

Transparency Directive 2. Are you ready? Darren Fox 25 June 2015

Transparency Directive 2. Are you ready? Darren Fox 25 June 2015 Transparency Directive 2 Are you ready? Darren Fox 25 June 2015 Introduction Current state of play under TD1 Changes under TD2 Some tricky issues experienced under TD1 (and how TD2 might impact them) 2

More information

Special Eurobarometer 423 CYBER SECURITY REPORT

Special Eurobarometer 423 CYBER SECURITY REPORT Special Eurobarometer 423 CYBER SECURITY REPORT Fieldwork: October 2014 Publication: February 2015 This survey has been requested by the European Commission, Directorate-General for Home Affairs and co-ordinated

More information

Special Eurobarometer 398 INTERNAL MARKET REPORT

Special Eurobarometer 398 INTERNAL MARKET REPORT Special Eurobarometer 398 INTERNAL MARKET REPORT Fieldwork: April - May 2013 Publication: October 2013 This survey has been requested by the European Commission, Directorate-General Internal Market and

More information

INVESTING IN INTANGIBLES: ECONOMIC ASSETS AND INNOVATION DRIVERS FOR GROWTH

INVESTING IN INTANGIBLES: ECONOMIC ASSETS AND INNOVATION DRIVERS FOR GROWTH Flash Eurobarometer INVESTING IN INTANGIBLES: ECONOMIC ASSETS AND INNOVATION DRIVERS FOR GROWTH REPORT Fieldwork: January February 213 Publication: May 213 This survey has been requested by the European

More information

W I R E T R A N S F E R S E R V I C E S

W I R E T R A N S F E R S E R V I C E S Move money quickly and easily through Chase Commercial Online s Wire Transfers service. 1 Select U.S. dollars or another eligible currency to wire funds to most domestic or international recipients. Add

More information

Voluntary health insurance and health care reforms

Voluntary health insurance and health care reforms Voluntary health insurance and health care reforms Sarah Thomson Senior Research Fellow, European Observatory Deputy Director, LSE Health IMF conference, Paris, 21 st June 2011 Health financing policy

More information

Students: undergraduate and graduate students who are currently enrolled in universities

Students: undergraduate and graduate students who are currently enrolled in universities DUO-Korea: 1. General Description CAUTION: If any application falls under the following 3 cases, the application is disqualified and will not be considered for selection. If such case is found after the

More information

EUROPEAN UNION. Chapter prepared by. Marc Greven (mg@acea.be)

EUROPEAN UNION. Chapter prepared by. Marc Greven (mg@acea.be) EUROPEAN UNION Chapter prepared by Marc Greven (mg@acea.be) ACEA Avenue des Nerviens 85 B 1040 Brussels Tel : + 32.2.732.55.50 Fax : + 32.2.738.73.10 www.acea.be TAX GUIDE 14 EU 1 MOTOR VEHICLE TAXATION:

More information

ERGP (12) 33 ERGP report on data collection ERGP REPORT WITH DATA ON INDICATORS ON THE POSTAL MARKET

ERGP (12) 33 ERGP report on data collection ERGP REPORT WITH DATA ON INDICATORS ON THE POSTAL MARKET ERGP REPORT WITH DATA ON INDICATORS ON THE POSTAL MARKET April 2013 Contents List of Tables... 3 List of Figures... 3 Country codes... 5 Executive Summary... 6 Part 1 Background and objectives... 8 Part

More information

Digital Agenda Targets Progress report. Digital Agenda Scoreboard 2014

Digital Agenda Targets Progress report. Digital Agenda Scoreboard 2014 Digital Agenda Targets Progress report Digital Agenda Scoreboard 2014 1 NGA coverage: Fast broadband technologies capable of providing at least 30 Mbps are available to 64%, up from 54% a year ago Among

More information

TOMTOM BONUS INTERNATIONAL MAP INDONESIA PROMOTION HOW TO CLAIM

TOMTOM BONUS INTERNATIONAL MAP INDONESIA PROMOTION HOW TO CLAIM TOMTOM BONUS INTERNATIONAL MAP INDONESIA PROMOTION HOW TO CLAIM a) To be eligible to claim, individuals must purchase an eligible TomTom GPS model (as stipulated below in Clause 11) from a participating

More information

International Wire Transfers Help Guide Transfer Funds to Overseas Banks

International Wire Transfers Help Guide Transfer Funds to Overseas Banks PERSONAL ONLINE BANKING International Wire Transfers Help Guide Transfer Funds to Overseas Banks Follow the instructions within this guide to Create, Edit, Cancel or Make a new wire transfer from an existing

More information

TAXATION. Figure (1): Total Tax Burden in EU Member States 2011 and 2014 (in %of GDP)

TAXATION. Figure (1): Total Tax Burden in EU Member States 2011 and 2014 (in %of GDP) TAXATION The Annual Growth Survey identifies several categories of tax policy challenges currently faced by EU Member States. These tax policy challenges concern the potential of Member States for making

More information

MALTA TRADING COMPANIES IN MALTA

MALTA TRADING COMPANIES IN MALTA MALTA TRADING COMPANIES IN MALTA Trading companies in Malta 1. An effective jurisdiction for international trading operations 410.000 MALTA GMT +1 Located in the heart of the Mediterranean, Malta has always

More information

Ad-Hoc Query on holders of EU Blue Card: registration and distinction of first issue and change of status. Requested by DE EMN NCP on 21 August 2013

Ad-Hoc Query on holders of EU Blue Card: registration and distinction of first issue and change of status. Requested by DE EMN NCP on 21 August 2013 Ad-Hoc Query on holders of EU Blue Card: registration and distinction of first issue and change of status Requested by DE EMN NCP on 21 August 2013 Compilation produced on 2 January 2014 Responses from

More information

Do you want to work in another EU Member State? Find out about your rights! Update 2007

Do you want to work in another EU Member State? Find out about your rights! Update 2007 Do you want to work in another EU Member State? Find out about your rights! Update 2007 European Commission Do you want to work in another EU Member State? Find out about your rights! Update 2007 European

More information

COMMISSION STAFF WORKING DOCUMENT STATISTICAL ANNEX. Accompanying the document

COMMISSION STAFF WORKING DOCUMENT STATISTICAL ANNEX. Accompanying the document EUROPEAN COMMISSION Brussels, 28.11.2014 SWD(2014) 346 final COMMISSION STAFF WORKING DOCUMENT STATISTICAL ANNEX Accompanying the document REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL,

More information

EN 106 EN 4. THE MOBILE USE OF THE INTERNET BY INDIVIDUALS AND ENTERPRISES. 4.1. Introduction

EN 106 EN 4. THE MOBILE USE OF THE INTERNET BY INDIVIDUALS AND ENTERPRISES. 4.1. Introduction 4. THE MOBILE USE OF THE INTERNET BY INDIVIDUALS AND ENTERPRISES 4.1. Introduction This chapter looks at mobile use of the internet by individuals and enterprises, benefiting from new data collected in

More information

Broadband markets Digital Agenda Scoreboard 1 2014

Broadband markets Digital Agenda Scoreboard 1 2014 Broadband markets Digital Agenda Scoreboard 2014 1 Broadband coverage: Basic broadband is available to everyone in the EU, while fixed technologies cover 97% leaving 6 million homes unconnected. Next Generation

More information

Special Eurobarometer 397 CORRUPTION REPORT

Special Eurobarometer 397 CORRUPTION REPORT Special Eurobarometer 397 CORRUPTION REPORT Fieldwork: February - March 213 Publication: February 214 This survey has been requested by the European Commission, Directorate-General for Home Affairs and

More information

SURVEY OF SCHOOLS: ICT IN EDUCATION COUNTRY PROFILE: FRANCE

SURVEY OF SCHOOLS: ICT IN EDUCATION COUNTRY PROFILE: FRANCE SURVEY OF SCHOOLS: ICT IN EDUCATION COUNTRY PROFILE: FRANCE November 2012 This report was prepared by the Contractor: European Schoolnet and University of Liège under contract SMART 2010/0039. The views

More information

THE ELECTRONIC CUSTOMS IMPLEMENTATION IN THE EU

THE ELECTRONIC CUSTOMS IMPLEMENTATION IN THE EU Flash Eurobarometer THE ELECTRONIC CUSTOMS IMPLEMENTATION IN THE EU REPORT Fieldwork: April-May 214 Publication: October 214 This survey has been requested by the European Commission, Directorate-General

More information

SMES, RESOURCE EFFICIENCY AND GREEN MARKETS

SMES, RESOURCE EFFICIENCY AND GREEN MARKETS Eurobarometer SMES, RESOURCE EFFICIENCY AND GREEN MARKETS REPORT Fieldwork: September 2013 Publication: December 2013 This survey has been requested by the European Commission, Directorate-General for

More information

Guide on the New Place of Supply of Services Rules

Guide on the New Place of Supply of Services Rules Guide on the New Place of Supply of Services Rules Introduction: The new place of supply of services rules in the VAT Act (Chapter 406 of the Laws of Malta) are transposed from Council Directive 2008/8/EC

More information

SESAR. Luftfahrttechnologie - Auftaktveranstaltung zum 7. EU-Forschungsrahmenprogramm Wien, 4 Dezember 2006

SESAR. Luftfahrttechnologie - Auftaktveranstaltung zum 7. EU-Forschungsrahmenprogramm Wien, 4 Dezember 2006 Luftfahrttechnologie - Auftaktveranstaltung zum 7. EU-Forschungsrahmenprogramm Wien, 4 Dezember 2006 SESAR Christian Pusch EUROCONTROL Experimental Centre European page 1Organisation of 22 for the Safety

More information

First estimate for 2014 Euro area international trade in goods surplus 194.8 bn 24.2 bn surplus for EU28

First estimate for 2014 Euro area international trade in goods surplus 194.8 bn 24.2 bn surplus for EU28 30/2015-16 February 2015 First estimate for 2014 Euro area international trade in goods surplus 194.8 bn 24.2 bn surplus for EU28 The first estimate for the euro area 1 (EA18) trade in goods balance with

More information

ERA-EDTA YOUNG FELLOWSHIP PROGRAMME GENERAL RULES

ERA-EDTA YOUNG FELLOWSHIP PROGRAMME GENERAL RULES ERA-EDTA YOUNG FELLOWSHIP PROGRAMME GENERAL RULES PURPOSE The purpose of the ERA-EDTA Young Fellowship Programme is to support basic and clinical research in the field of Nephrology in the ERA-EDTA geographical

More information

WHY THE NETHERLANDS The Netherlands: Competitive Tax Climate

WHY THE NETHERLANDS The Netherlands: Competitive Tax Climate Holland International Distribution Council Louis Pasteurlaan 6 2719 EE Zoetermeer P.O. Box 660 2700 AR Zoetermeer The Netherlands T: +3179 343 8110 F: +3179 347 9217 info@ndl.nl / www.ndl.nl info@hidc.nl

More information

SURVEY OF SCHOOLS: ICT IN EDUCATION COUNTRY PROFILE: ITALY

SURVEY OF SCHOOLS: ICT IN EDUCATION COUNTRY PROFILE: ITALY SURVEY OF SCHOOLS: ICT IN EDUCATION COUNTRY PROFILE: ITALY November 2012 This report was prepared by the Contractor: European Schoolnet and University of Liège under contract SMART 2010/0039. The views

More information

Quality of Drinking Water in the EU

Quality of Drinking Water in the EU Quality of Drinking Water in the EU Public Consultation Questionnaire Quality of Drinking Water in the EU Introduction In its Communication on the European Citizens' Initiative "Right2Water", COM(2014)177

More information

Financial Services VAT Alert. Tracking EU VAT Developments

Financial Services VAT Alert. Tracking EU VAT Developments www.pwc.com/nl Financial Services VAT Alert Tracking EU VAT Developments Edition 2011/2 February 2011 Editorial Welcome to the February edition of the FS VAT Alert. There is some significant breaking news

More information

Report on impacts of raised thresholds defining SMEs

Report on impacts of raised thresholds defining SMEs Knowledge creating results--- DG Internal Market Report on impacts of raised thresholds defining SMEs Impact assessment on raising the thresholds in the 4th Company Law Directive (78/660/EEC) defining

More information

PREFERENCES OF EUROPEANS TOWARDS TOURISM

PREFERENCES OF EUROPEANS TOWARDS TOURISM Eurobarometer PREFERENCES OF EUROPEANS TOWARDS TOURISM REPORT Fieldwork: January 2014 Publication: February 2014 This survey has been requested by the European Commission, Directorate-General for Enterprise

More information

ARE THE POINTS OF SINGLE CONTACT TRULY MAKING THINGS EASIER FOR EUROPEAN COMPANIES?

ARE THE POINTS OF SINGLE CONTACT TRULY MAKING THINGS EASIER FOR EUROPEAN COMPANIES? ARE THE POINTS OF SINGLE CONTACT TRULY MAKING THINGS EASIER FOR EUROPEAN COMPANIES? SERVICES DIRECTIVE IMPLEMENTATION REPORT NOVEMBER 2011 EUROPEAN COMPANIES WANT WELL-FUNCTIONING POINTS OF SINGLE CONTACT

More information

Status Review of End-User Price Regulation as of 1 January 2010 Ref: E10-CEM-34-03 8 September 2010

Status Review of End-User Price Regulation as of 1 January 2010 Ref: E10-CEM-34-03 8 September 2010 Status Review of End-User Price Regulation as of January 00 Ref: E0-CEM-34-03 8 September 00 Council of European Energy Regulators ASBL 8 rue le Titien, 000 Bruxelles Arrondissement judiciaire de Bruxelles

More information

SURVEY OF SCHOOLS: ICT IN EDUCATION COUNTRY PROFILE: HUNGARY

SURVEY OF SCHOOLS: ICT IN EDUCATION COUNTRY PROFILE: HUNGARY SURVEY OF SCHOOLS: ICT IN EDUCATION COUNTRY PROFILE: HUNGARY November 2012 This report was prepared by the Contractor: European Schoolnet and University of Liège under contract SMART 2010/0039. The views

More information

Central Securities Depository Regulation

Central Securities Depository Regulation Central Securities Depository Regulation Alignment of T+2 Settlement Period Central Securities Depository Regulation Alignment of T+2 Settlement Period The European Commission has proposed new legislation

More information

European Commission Internal Market and Services

European Commission Internal Market and Services European Commission Internal Market and Services 45 Europe Direct is a service to help you find answers to your questions about the European Union Freephone number (*): 00 800 6 7 8 9 10 11 (*) Certain

More information

Trends in the European Investment Fund Industry. in the Second Quarter of 2014. Results for the first half of 2014

Trends in the European Investment Fund Industry. in the Second Quarter of 2014. Results for the first half of 2014 Quarterly Statistical Release September 2014, N 58 This release and other statistical releases are available on efama s website (www.efama.org) Trends in the European Investment Fund Industry in the Second

More information

Finance Industry. Integrated Software Solutions

Finance Industry. Integrated Software Solutions Finance Industry Integrated Software Solutions Cologne Vienna Zurich Deep industry knowledge meets highly standardized software NAVAX offers a wide range of software solutions for the financial industry

More information

Import Licenses How to send soil samples from outside the European Union to ALcontrol the Netherlands

Import Licenses How to send soil samples from outside the European Union to ALcontrol the Netherlands Import Licenses How to send soil samples from outside the European Union to ALcontrol the Netherlands Why are Import Licenses necessary? In order to protect the Netherlands from harmful influences, i.e.

More information

Product distribution is a crucial phase for every company and has to be manage simply, quickly, allowing the timely traceability of their cargos.

Product distribution is a crucial phase for every company and has to be manage simply, quickly, allowing the timely traceability of their cargos. ABOUT US Il GIO.MAT is a leading transport company, based both in Treviso and Vicenza, providing national and international LTL (less than truckload) and direct FTL full truckload services, in line with

More information

Report on Government Information Requests

Report on Government Information Requests Report on Government Information Requests January - June, Apple takes our commitment to protecting your data very seriously and we work incredibly hard to deliver the most secure hardware, software and

More information

Organisation for Undocumented Migrant Workers vzw

Organisation for Undocumented Migrant Workers vzw Organisation for Undocumented Migrant Workers vzw BEING YOUR OWN BOSS? INFORMATION ABOUT SELF- EMPLOYED STATUS The Organisation for Undocumented Migrant Workers has for a couple of years been helping foreign

More information

International Factors Group Model Law of Factoring

International Factors Group Model Law of Factoring Afreximbank Conference - Lusaka Regulatory and Legal Aspects of Factoring & International Factors Group Model Law of Factoring Edward Wilde Solicitor with Squire Patton Boggs Financial Services Team London

More information

As of 2014, the SIC contribution will increase to. 29.2 %, capped at 48times average monthly wage per year (CZK 1,242,432 for 2013)

As of 2014, the SIC contribution will increase to. 29.2 %, capped at 48times average monthly wage per year (CZK 1,242,432 for 2013) Country Mandatory Social Security Mandatory Health Insurance (or other type if applicable) Austria 21,83% 18,07% 18,5% retirement pension ; 8,48 per month accident insurane; 7,65% health Belgium 35% of

More information

Guide to the VAT mini One Stop Shop

Guide to the VAT mini One Stop Shop EUROPEAN COMMISSION DIRECTORATE-GENERAL TAXATION AND CUSTOMS UNION Indirect Taxation and Tax administration VAT Brussels, 23 October 2013 Guide to the VAT mini One Stop Shop Table of Contents Background...

More information

PORTABILITY OF SOCIAL SECURITY AND HEALTH CARE BENEFITS IN ITALY

PORTABILITY OF SOCIAL SECURITY AND HEALTH CARE BENEFITS IN ITALY PORTABILITY OF SOCIAL SECURITY AND HEALTH CARE BENEFITS IN ITALY Johanna Avato Human Development Network Social Protection and Labor The World Bank Background study March 2008 The Italian Social Security

More information

30 May 2012. Russia, 123001 Moscow Blagoveshchensky lane 5 INFO@IFFLA.NET WWW.IFFLA.NET. Tel.+7 495 650 5110, +7 495 699 7888 Skype/Twitter: IFFLA_RU

30 May 2012. Russia, 123001 Moscow Blagoveshchensky lane 5 INFO@IFFLA.NET WWW.IFFLA.NET. Tel.+7 495 650 5110, +7 495 699 7888 Skype/Twitter: IFFLA_RU 30 May 2012 Russia, 123001 Moscow Blagoveshchensky lane 5 Tel.+7 495 650 5110, +7 495 699 7888 Skype/Twitter: IFFLA_RU INFO@IFFLA.NET WWW.IFFLA.NET THANK YOU, PARTNERS: Fides Services Tailored Corporate

More information

BOX MOTOR LEGAL PROTECT Legal Expenses Insurance Policy Summary

BOX MOTOR LEGAL PROTECT Legal Expenses Insurance Policy Summary What is Box Motor Legal Protect? If you have an accident which is not your fault, you are entitled to recover your uninsured losses from the negligent third party. Box Motor Legal Protect is a contract

More information

MALTA TRADING COMPANIES

MALTA TRADING COMPANIES MALTA TRADING COMPANIES Malta Trading Companies Maltese Registered Companies and Trading Operations in Malta Malta, an EU Member State since May 2004, has developed into a leading and reputable financial

More information

AGENDA ITEM IV: EU CITIZEN'S RIGHTS

AGENDA ITEM IV: EU CITIZEN'S RIGHTS SCREENING CHAPTER 23 Country Session: 4.1. THE RIGHT TO VOTE AND STAND FOR EP ELECTIONS Voting in diplomatic missions in Turkey is not prohibited by the Turkish legislation. Foreigners may cast their votes

More information

EUROPEAN COMMISSION DIRECTORATE-GENERAL FOR TAXATION AND CUSTOMS UNION Indirect Taxation and Tax administration VAT and other turnover taxes

EUROPEAN COMMISSION DIRECTORATE-GENERAL FOR TAXATION AND CUSTOMS UNION Indirect Taxation and Tax administration VAT and other turnover taxes EUROPEAN COMMISSION DIRECTORATE-GENERAL FOR TAXATION AND CUSTOMS UNION Indirect Taxation and Tax administration VAT and other turnover taxes TAXUD/1032/07-EN Part 9 VAT in the European Community APPLICATION

More information

E-Communications Household Survey. Report. Fieldwork: November - December 2009 Publication: October 2010. Special Eurobarometer 335

E-Communications Household Survey. Report. Fieldwork: November - December 2009 Publication: October 2010. Special Eurobarometer 335 Special Eurobarometer 335 European Commission E-Communications Household Survey Report Fieldwork: November - December 2009 Publication: October 2010 Special Eurobarometer 335 / Wave TNS Opinion & Social

More information

1.7 A film that has been submitted during a previous edition, won t be accepted.

1.7 A film that has been submitted during a previous edition, won t be accepted. 1.0 General requirements for entry 1.1 Films are eligible for Go Short competitions if: - The film is not longer than 40 minutes. - The film is produced in (geographical) Europe 1, its director or producer

More information

Consultation on the EU's Market Access Strategy in a changing global economy

Consultation on the EU's Market Access Strategy in a changing global economy Consultation on the EU's Market Access Strategy in a changing global economy This document commits only External Trade. It has been crafted as a basis for comments and does not prejudge the final form

More information

COMMISSION STAFF WORKING DOCUMENT. Digital Agenda Scoreboard 2013 CHAPTER 3

COMMISSION STAFF WORKING DOCUMENT. Digital Agenda Scoreboard 2013 CHAPTER 3 EUROPEAN COMMISSION Brussels, 12.06.2013 SWD(2013) 217 final COMMISSION STAFF WORKING DOCUMENT Digital Agenda Scoreboard 2013 CHAPTER 3 EN EN 3. INTERNET USE AND SKILLS 3.1. Introduction This chapter looks

More information

Asylum decisions in the EU EU Member States granted protection to more than 185 000 asylum seekers in 2014 Syrians remain the main beneficiaries

Asylum decisions in the EU EU Member States granted protection to more than 185 000 asylum seekers in 2014 Syrians remain the main beneficiaries 82/2015-12 May 2015 Asylum decisions in the EU EU Member States granted to more than 185 000 asylum seekers in 2014 Syrians remain the main beneficiaries This News Release has been revised on 21 May following

More information

Friends Life Protection Account Key features of Mortgage Income Protection Cover

Friends Life Protection Account Key features of Mortgage Income Protection Cover Protection Friends Life Protection Account Key features of Mortgage Income Protection Cover Why is this document important? The Financial Services Authority is the independent financial services regulator.

More information

Flash Eurobarometer 355 SPACE ACTIVITIES REPORT

Flash Eurobarometer 355 SPACE ACTIVITIES REPORT Flash Eurobarometer SPACE ACTIVITIES REPORT Fieldwork: July 2012 Publication: September 2012 This survey has been requested by the European Commission, Directorate-General Enterprise and Industry and co-ordinated

More information

Small change, big impact

Small change, big impact Small change, big impact The start of 2015 will bring the biggest single change to the European Union value-added-tax regime that telecom operators, broadcasters and others that provide e-services have

More information

Policy Booklet. Trophy Motorcycle. for your motorcycle insurance. This document explains cover provided by the Trophy Motorcycle Insurance Policy

Policy Booklet. Trophy Motorcycle. for your motorcycle insurance. This document explains cover provided by the Trophy Motorcycle Insurance Policy Policy Booklet Trophy Motorcycle for your motorcycle insurance This document explains cover provided by the Trophy Motorcycle Insurance Policy Attached Page Trophy Motorcycle Policy What is in this Booklet

More information

Report on equality between women and men

Report on equality between women and men ISSN 1680-2381 Report on equality between women and men 2008 European Commission Report on equality between women and men 2008 European Commission Directorate-General for Employment, Social Affairs and

More information

VIRTUAL PHONE NUMBERS

VIRTUAL PHONE NUMBERS VIRTUAL PHONE NUMBERS Have local numbers in over 40 different countries on your WorldSIM SIM card. Below is a list of all countries that you can add local numbers from. Buying numbers for a longer period

More information