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Greco

argos ---f: 30.6.2008 -

Inglese

argos ---f: 30.6.2008 -

Ultimo aggiornamento 2008-03-04
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Riferimento: Anonimo

Greco

Κυβέρνηση εκ μέρους κατέβαλε η argos Ηνωμένου Βασιλείου οφειλόμενο ΦΠΑ

Inglese

that interpretation is borne out by article 11(c)(1) of the sixth.directive which, in order to ensure the neutrality of the taxable person's position, provides that, in the case of cancellation, refusal or total or partial non-payment, or where the price is reduced after the supply takes place, the taxable amount is to be reduced accordingly under conditions to be determined by the member states.

Ultimo aggiornamento 2014-02-06
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Riferimento: Anonimo

Greco

Η argos πωλεί τα δελτία της είτε στην ονομαστική τους αξία είτε με έκπτωση επί της ονομαστικής τους αξίας.

Inglese

advocate general n. fennellv delivered his opinion at the sitting of the sixth chamber on 27 june 1996.

Ultimo aggiornamento 2014-02-06
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Greco

Τα δεινά αυτών των «κλιατικών εταναστών» καταγράφηκαν piρόσφατα αpiό 10 γάλλου φωτογράφου και δηοσιογράφου γνωστού ε το όνοα argos collective.

Inglese

the plight of these ‘climate migrants’ has been documented recently by a group of 10 french photographers and journalists, known as the argos collective.

Ultimo aggiornamento 2014-02-06
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Greco

Από τη διάταξη περί παραπομπής και από τη δικογραφία της κύριας δίκης προκύπτει ότι η argos είναι επιχείρηση λιανικής πωλήσεως, η οποία καταρτίζει καταλόγους των εμπορευμάτων της και τα πωλεί στους εκθεσιακούς της χώρους.

Inglese

it follows from that provision that, in order to ensure observance of the principle of neutrality, account should be taken, when calculating the taxable amount for vat, of situations where a taxable person who, having no contractual relationship with the final consumer but being the first link in a chain of transactions which ends with the final consumer, grants the consumer a reduction through retailers or by direct repayment of the value of the coupons.

Ultimo aggiornamento 2014-02-06
Frequenza di utilizzo: 2
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Riferimento: Anonimo

Greco

Η διαφορά της κύριας δίκης αφορά τον υπολογισμό του ποσού το οποίο η argos, ως υποκείμενη στον φόρο, πρέπει να καταβάλει ως ΦΠΑ επί των εσόδων της των προερχομένων από την πώληση των εμπορευμάτων των οποίων το τίμημα καταβάλλεται σε δελτία.

Inglese

the taxable amount in respect of the supply of goods to a wholesaler or retailer by a supplier who procures the issue to potential consumers of money-off coupons printed with offers of stated reductions in the price of its specified products is not reduced by payments made by that supplier to retailers corresponding to the price reductions allowed by them to consumers presenting those coupons to purchase those products.

Ultimo aggiornamento 2014-02-06
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Riferimento: Anonimo

Greco

Το γεγονός ότι ο αγοραστής εμπορευμάτων της argos δεν γνωρίζει αυτή την πραγματική αξία σε χρήμα του δελτίου που χρησιμοποιεί δεν ασκεί επιρροή στην παρούσα περίπτωση* πράγματι, εν προκειμένω έχει σημασία ποια είναι η πραγματική αξία σε χρήμα της αντιπαροχής την οποία λαμβάνει η argos, οσάκις δέχεται δελτία σε εξόφληση των εμπορευμάτων της, δεδομένου ότι μόνον αυτή η πραγματική αξία πρέπει να αποτελεί τη βάση επιβολής του φόρου.

Inglese

the taxable amount in respect of the supply of goods to a wholesaler or retailer by a supplier who arranges for the printing of cash-back coupons on the said goods containing offers of cash refunds in specific amounts is not reduced by payments made by that supplier to consumers corresponding to the amounts so printed on products purchased by them.'

Ultimo aggiornamento 2014-02-06
Frequenza di utilizzo: 2
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Riferimento: Anonimo

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