Download PDF Double Deutsch (Destination Pleasure)

Free download. Book file PDF easily for everyone and every device. You can download and read online Double Deutsch (Destination Pleasure) file PDF Book only if you are registered here. And also you can download or read online all Book PDF file that related with Double Deutsch (Destination Pleasure) book. Happy reading Double Deutsch (Destination Pleasure) Bookeveryone. Download file Free Book PDF Double Deutsch (Destination Pleasure) at Complete PDF Library. This Book have some digital formats such us :paperbook, ebook, kindle, epub, fb2 and another formats. Here is The CompletePDF Book Library. It's free to register here to get Book file PDF Double Deutsch (Destination Pleasure) Pocket Guide.

B&B Hotel Madrid Getafe| B&B Hotels

Situated at the Ceridwen Centre, an eco-friendly retreat in Carmarthenshire , the converted Leyland Titan was taken from the local area, and had previously been kept as a piece of history. Now the vehicle is a modern glamping escape for travellers looking to embrace country living. It also includes a kitchen with cooking area complete with gas stove, oven, fridge and cooking utensils and a seating area on the ground floor.

The space is well insulated with gas central heating to ensure it is cosy no matter the season.

It also boasts built-in wardrobes and an en suite bathroom. The bedrooms have their own entrances, and one can be accessed from the loft-style ladder from the main room, and the other by the original bus stairs. Pizza and open mic nights are also hosted on the premises, while the shop sells local produce and crafts. Guests can take part in a number of activities, including mountain-biking, rock-climbing and canoeing in the Teifi Gorge.

Example A shop selling goods to passengers taking a cruise from Athens in Greece to Barcelona in Spain, stopping in Italy and France for short visits but allowing no embarkation or disembarkation of passengers; Greek VAT will apply.

Cadastre-se e saia na frente de todo mundo a partir de 22 de novembro

Example When natural gas from the North sea is bought by a Dutch distributor, VAT needs to be accounted for in the Netherlands by the distributor. Intra-Community acquisition of goods The place of taxation is determined by where the intra-Community acquisition of goods is made i. Example Where a company acquiring goods from Spain provides its supplier with the VAT number under which it is identified in Slovakia, VAT must be paid on the acquisition in Slovakia.

Example The place of supply of services supplied by a company in Salzburg to a business client in Vienna will be Vienna.

Destination Pleasure Series

Example For accountancy services supplied by a Bulgarian company to a business customer with his place of business in Austria, Austrian VAT must be charged. If the Bulgarian supplier is not established in Austria, the Austrian customer will account for VAT under the reverse charge mechanism.

Example Finnish VAT must be charged by the customer using the reverse charge procedure where legal services are supplied by a Polish company to a customer whose place of business is in Sweden but provided to the customer's fixed establishment in Finland. Example Advertising services supplied by an Italian company to a public authority in Spain which, because of its intra-Community acquisitions of goods, is identified for VAT purposes, are taxed in Spain using the reverse charge mechanism. Example For consultancy services provided by a supplier established in Lisbon to a private customer who resides in Denmark, Portuguese VAT must be charged.

Example A supplier established in Greece will need to charge Greek VAT to a business customer established in Romania who acquires legal services to be used for his private purposes. However, in order to ensure that VAT receipts accrue to the Member State of consumption, several exceptions have been introduced: B2C services provided by an intermediary are taxed at the location where the main transaction, in which the intermediary intervenes, is taxable [Article 46 of the VAT Directive ] Example The private owner of a summer cottage in France who wants to move some furniture to his home in Sweden may ask an intermediary to find a company that will take care of the removal.

No matter where the intermediary is established, French VAT will be due on the commission fee because the place of taxation of the intra-Community transport of goods is the place of departure. Example The price of a bus ticket for a trip from Poland to France through Germany will include Polish, German and French VAT, proportionate to the distances travelled in each of these countries.

B2C transport of goods , other than intra-Community transport, is taxed according to the distances covered [Article 49 of the VAT Directive ] Example For goods transported for a private customer from Paris to Marseille, the company carrying out the transport must charge French VAT irrespective of where it is established. B2C intra-Community transport of goods goods departing from one Member State and arriving in another is taxed at the place of departure [Article 50 of the VAT Directive ] Example For goods transported from Germany to France for a private customer, German VAT must be charged on the transport irrespective of where the company carrying out the transport, or the customer is established.

B2C ancillary services to the transport of goods , such as the loading and unloading services, are taxed in the Member State where those services are physically carried out [Article 54 of the VAT Directive ] Example A Danish company unloads a truck in Rotterdam for a private individual, the supplier will need to charge Dutch VAT.

B2B services in respect of admission to cultural, artistic, sporting, scientific, educational, entertainment and similar events will be taxed at the place where those events actually take place [Article 53 of the VAT Directive ] Example When an Irish company for business purposes pays for the entry to an opera in Verona, the ticket will contain Italian VAT.

That applies whether the ticket is bought on-line or at the ticket booth. Example The work of drawing up a scientific report by the University of Cologne for a pharmaceutical company in Denmark will be subject to Danish VAT and accounted for by the Danish company because it is not a service in relation to the admission to an event.

Snapshot of a real traveler's decision-making journey

This service will instead be taxed under the general rule of Article B2C services relating to cultural, artistic, sporting, scientific, educational, entertainment and similar activities will be taxed at the place where those activities actually take place [Article 54 of the VAT Directive ] Example A ticket bought by a tourist going to England for a football match played in Liverpool will contain UK VAT.

B2B and B2C restaurant and catering services , other than those supplied on board ships, aircraft or trains during the section of a passenger transport effected within the EU, are taxed at the place where the services are physically carried out [Article 55 of the VAT Directive ] Example Guests dining at a restaurant in Paris will be charged French VAT. Example A company which caters for an event in Firenze, arranging for food and drinks which it prepares and serves to the guests must charge Italian VAT on the services, no matter where it is established.

When B2B and B2C restaurant and catering services are supplied on board ships, aircraft or trains during the section of a passenger transport effected within the EU , tax is paid at the place of departure of the transport [Article 57 of the VAT Directive ].

Relaxing oasis in Andalucia

B2B and B2C short-term hiring of means of transport is taxed at the place where the means of transport is actually put at the disposal of the customer [Article 56 of the VAT Directive ]. Short term covers the continuous possession or use of a means of transport throughout a period of not more than 30 days or, in the case of vessels, not more than 90 days.


  1. The most popular sights for 2017!!
  2. Port Calls.
  3. American Riff.
  4. A Shorter Life;

Example A Belgian, on holiday or on business, in the Baltic countries arrives at Riga airport and picks up a car hired for two weeks, Latvian VAT will be charged on the hire. Example For a boat hired in Sardinia for 2 months, the hire will be subject to Italian VAT regardless of who is hiring the boat and where it goes. Electronically supplied services , provided by suppliers established in a third country to non-taxable persons B2C established in the EU, must be taxed at the place where the customer resides or has a permanent address [Article 58 of the VAT Directive ] Example If a private person residing in Sweden makes use of a Japanese on-line library, Swedish VAT will have to be paid on the amount the Japanese company charges.

sykovyxuqupi.tk

Pleasure Seaside Rooms (Apartment), Perissa (Greece) deals

Radio and television broadcasting services and telecommunications services , supplied by suppliers established in a third country to non-taxable customers B2C in the EU, are taxable at the place where the private customer effectively uses and enjoys the service [Article 59b of the VAT Directive ] Example A French private customer with a Swiss telecoms operator using his mobile phone in France will be charged French VAT.

Example When a private individual living in Barcelona pays a US company for access to American channels, he will need to pay Spanish VAT on the broadcasting services received. B2C services like advertising services, services of consultants and lawyers , financial services, telecommunications services, broadcasting services and electronically supplied services are taxed at the place where the customer is established provided the customer is established in a non-EU country [Article 59 of the VAT Directive ].

Example When a Hungarian company sells an anti-virus programme to be downloaded through its website to private individuals residing in Australia, there will be no VAT due in Hungary. To prevent double taxation, non-taxation or distortion of competition, Member States may decide to shift the place of supply of services, which are either inside or outside the EU to inside or outside their territory, when according to the effective use and enjoyment of the service this differs from the place of supply as determined by the general rules, those for hire of means of transport, or certain B2C services to a customer outside the EU [Article 59a of the VAT Directive ] Example Advertising services provided by a company in Norway to a US business is normally taxed where the customer is established and no EU VAT is due.

However, if the media used for the advertising campaign is within a Member State, this Member State may decide that VAT is due on its territory, making use of the effective use and enjoyment rule.