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Перевод: vat
[прилагательное] кубовый; [аббревиатура] налог на добавленную стоимость; налог на приращенную стоимость; [существительное] бочка ; кадка ; ушат ; чан ; бак ; цистерна ; ванна
Тезаурус:
- Thus if a VAT registered person or company sells a commercial type (even a 1948 801 then they HAVE to charge the tax.
- It appeared from yesterday's talks that there was general agreement on a VAT system, based on the principle of "the exporter pays", although the vexed subjects of VAT rates and Custom duties remained unresolved.
- The final price for FotoMan is expected to retail at less than 600 exclusive of VAT and should be available during the spring of 1992.
- They were offered the three alternative thresholds taken from the Institute's recent consultative document and only 18% opted for the VAT registration limit (turnover 36,600); 47% were in favour of the VAT cash accounting limit, and 35% opted for the EC small companies definition.
- VAT) per quarter
- The VAT guide (Notice No 700 (1991 edition)) para 56 states that these words should be "clearly marked", ie not in small print at the very bottom of the document.
- A lease to a fellow member of a VAT group is outside the scope of VAT (s 29(1)).
- If the landlord has not opted and the sum is exempt, the tenant reimburses the landlord for the fees including VAT, because the landlord cannot recover the VAT on the fees.
- The High Court has upheld the VAT Tribunal decisions in the cases of Briararch and Curtis Henderson , involving properties used, or to be used, to make supplies of different VAT liabilities.
- Simplified VAT returns
- The reimbursement is standard-rated if the landlord has opted, and he must account for output tax on the reimbursement (net of any VAT which he can reclaim).
- With U.S. solo rates for C152s ranging from 19.40-;28.50 per hour, and allowing for higher unit overheads, this would seem to justify UK rates of, say, 41-;52 per hour ex-VAT, or 48-;61 per hour including VAT.
- The imposition of VAT on the kruggerrand and other gold coins meant that gold had to rise by at least 20 per cent on their initial investment before a private collector could show a profit.
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