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E-Commerce 08.05.2002    Pdf    Appunta    Letti    Post successivo  

COUNCIL DIRECTIVE amending Directive 77/388/EEC as regards the value added tax arrangements applicable to certain electronically supplied services and

COUNCIL DIRECTIVE amending Directive 77/388/EEC as regards the value added tax arrangements applicable to certain electronically supplied services and radio and television
broadcasting services

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C....... ......... ........ ......... .......... as ....... ... ..... ..... tax ............ ........ ...

 

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Il testo e' disponibile gratis 7 giorni piu' tardi e senza allegati via email: iscriviti su TinyLetter.com

....... ......... ........ ......... .......... as ....... ... ..... ..... tax ............ ........ .......... ......... .......... as ....... ... ..... ..... tax ............ .......... to ....... .............. ........ ........ ... ..... ... ........................ ............. ....... OF ... ........ ....., ...... ...... to ... ...... ............ ... ........ ........., ... in .......... ........... ......., ...... ...... to ... ........ from ... ..........., ...... ...... to ... ....... of ... ........ ..........., ...... ...... to ... ....... of ... ........ ... ...... .........., .......: (1) ... ..... ......... .......... to VAT on ..... ... .......... ............ ........ ....... .............. ........ ........, ..... ....... . of ... ..... ....... ..................... of 1. May 1... on ... ............. of ... laws of ... ...... ...... ............ ........ ..... – ...... ...... of ..... ..... tax: ....... ..... of ..........., ............... ... ...... such ........ ........ ...... ... ......... ... ... ....................... of ........... in this area. (.) In ... ......... of ... ...... ........... of ... ........ ......, such ........... .......... .......... ... new .......... ..... .......... ... this type of ......... ...... .......... ..... to ......, in .........., that such ........ ..... ........ ... ............. ............. by ......... ........... in ... ......... are ..... in ... ......... ... ........ ..... if ........ ....... ... .......... (.) To this end, ..... ... .......... ............ ........ ... .............. .................. ........ from ..... ......... to ....... ........... in ... ......... or from .............. to .......... ........... in ..... ......... ...... be ..... at ... ..... of .............. of ... ......... (.) To ...... .............. ........ ........ ........ of such ........ ...... be ............ an ..... to ... .......... (.) To .......... .......... with ...... ........... by ......... ......... ........................ ........, who are ....... ........... nor ........ to be .......... ... tax ................ ... ........., a ....... ...... ...... be ............ In ........ this ...... ............. ......... such ........ by .......... ..... to ........... ....... ...... .............., may, if he is not ......... .......... ... tax ........ ...... ... ........., ... ... .............. in a ...... ...... ...... (.) ... ............... ........ ....... to ....... from ... ....... ...... ...... ............ ... ............ laid down ......., ... with any ........ ........ ......... in ........... ..... ..... ... ........ are ......... .) ... ...... ..... of .............. must ..... ....... .......... be able to ....... .................. ........ from ... ....... ....... 1 OJ C , , p. . . OJ C , , p. . . OJ C , , p. . . OL L 1.., 1....1..., p. 1, as last ....... by ....... ......... ........... (.) ..... ... ............... ........ ...s ... ... ....... ......, any ..... ..... .......... that he ... ........ in ....... to ..... ... ........ used by him ... ... ....... of .......... .......... ....... ..... ... ....... ......, ...... be ........ by ... ...... ............ ... ..... ..... ..... tax was ........, in .......... with ... ............ ............. ........... ... ........ ............ ... ...... in ....... .(.), .(.) ... ..........(.) of ... same ......... ...... not be ........ (.) ....... to .......... ..... ...y lay down, ...... ...... ...... ..... ................... ... ....... to be made by .......... ....., ... may also ....... that ................. are used. (10) ..... .......... .......... to ... ............ of .......... tax ....... ... .................. be ....... on a ......... ...... It is ......... to ..... all ..... ............. ............ ...... of ..... ..... ..... may be ........ ... ......... ....... but ......, ....... ....., ..... on .........., be ........ ...... ..... ..... from ... date ......... ........... . (1) of this .......... (11) ......... .......... ...... ......... be ....... ..........., ... ....... THIS .........: ....... ............ .......... is ....... ... a ...... of ..... ..... ........ on ... date ........ ........... ..1 as .......: 1) In ....... . (.) (e), a ..... ........ ... ..... full stop ... ... ......... ....... ..........: “ – ..... ... .......... ............ ........, – .............. ........ ........, ..... alia, ..... ......... in ..... L.” .) In ....... . (.), ... ......... ..... (f) is .....: “(f) ... ..... ..... ........ ........ to in ... last ...... of ............ (e) are ........; .... ......... ... ........... ....... who are ..........., .... ..... ......... ........... ....... ...... in a ...... ....., by a ....... ...... who ... ........... his ........ ....... a ..... ............. from ..... ... ....... is ........ ....... ... ......... or, ....... ....... of such a ..... of ........ or ..... ............., ... his ......... ....... ........... ....... ....... ... ........., ..... be ... ..... ..... ... ........... ...... ..............., ... his ......... ....... or ....... ........” .) In ....... ., ......... ., ... ..... ........ is ........ by ... .........: “.. In ..... to ..... ...... ........, ............ or ... .......... of ........... ........... ...... may, with ...... to ... ...... of ........ ........ to in ......... . (e), ...... ... ... ........ ........ to in ... last ...... .... ........ to non ....... ......., ... also with ...... to ... ...... out of ...ms of ......... ........:” .) In ....... ., ......... . is ....... as .......: ... ... case of .................. ........ ... ..... ... .......... ............ .................. to in ......... . (e) .... ......... ... ........... ....... who are ..........., .... ..... ......... ....... or ....... ...... in a ...... ....., by a ....... ...... ........ ........... his ........ or ... a ..... ............. from ..... ... ....... is ................. ... ........., or in ... ....... of such a ..... of ........ or ..... ............., ... his ......... ....... or ....... ....... ....... ... ........., ...... ...... ........... use of ......... . (b).” .) In ....... 1. (.) (a), ... ......... ...... ............. is .....: .... ..... ............. ..... not ..... to ... ........ ........ to in ... last ...... ........... .(.)(e).” .) ... ......... ....... is .....: “ ....... ............ ...... ... ............... ....... ....... ......... .......... ........ ............... ........... ................ ... ........ of this ......., ... ....... ......... to ..... ......... ..........: ................ ....... ....... ..... a ....... ...... who ....... ... ........... ............. nor ... a ..... ............. ...... ... ......... of ... ......... ... who is .............. ........ to be .......... ... tax ........ ..... ....... ... ........... ......... ... ......... ........ ............... ..... ..... ........ ........ ...... ... last ...... of ....... . (.) (e). ....... ..... of ............... ..... ... ...... ..... ..... ... ........................ ...... ....... to ....... to ..... .... his ........ as a ....... ...... ...... .............. of ... ......... ......... in .......... with ... .......... of this ........ ....... ..... of ............ ..... ... ...... ..... in ..... ... ...... of ............... ........ is ...... to take ..... ......... to ....... . (.) (f). ...... ..... tax ....... ..... ... ......... .......... ... ........... ......... ............. ... ...... of tax that ... ...... .......... in each ...... ...... B. ....... ...... ... ........ ........ .................. ...... ...... ..... ...... a ............... ....... ...... ......... .................... to a ........... ...... who is ........... or ... his ......... ....... ........... ....... in a ...... ....., to use a ....... ...... in .......... with .............. ........... ... ....... ...... ..... ..... to all ..... ........ ...... ............... .. ... ............... ....... ...... ..... ..... to ... ...... ..... of .............. ......... ........ as a ....... ...... ........., ...... or ....... to ... ...... that he .......... ......... ... ... ....... ....... Such a ......... ..... be made ............... ... ........... from ... ............... ....... ...... to ... ...... ..... .................. .... his ....... .......... ......... ..... ....... ... ......... ............ ... ..............; name, ...... ......., .......... ........., ......... web ....., ........ tax ......, if any, ... a ......... that ... ...... is not .......... ... ............ tax ........ ...... ... .......... ... ............... ....... ...... ............. ... ...... ..... of .............. of any ....... in ... ......... ............ .. ... ...... ..... of .............. ..... ........ ... ............... ....... ...... ......... of an .......... ....... ..... on ... ........... used ... this .............., ...... ...... of ........... may keep ..... own .............. ........ ... ...... ..... of .............. ..... ...... ... ............... ....... ...... .............. ..... of ... .............. ...... ......... to him. .. ... ...... ..... of .............. ..... ....... ... ............... ....... ............ ... .............. ........ if: a) he ........ that he no ...... ........ .......... ........, .....) it ......... can be ....... that his ....... .......... .... ....., .....) he no ...... ....... ... ............ ......... to be ....... to use ... ..............., .....) he ............ ..... to ...... with ... ..... .......... ... ....... ....... .. ... ............... ....... ...... ..... ...... by .......... ..... to ... ...... ......... .............. a ..... ..... tax ...... ... each ........ ....... ....... or ............... ........ .... been ......... ... ...... ..... be ......... ...... .0 ............... ... end of ... ......... ...... to ..... ... ...... ....... ... ..... ..... tax ...... ..... set out ... .............. ...... ..., ... each ............. of ........... ..... tax ... ...... due, ... ..... ....., less ..... ..... tax, ............ of .......... ........ ... ... ......... ...... ... ..... ...... of .................. tax. ... .......... tax ..... ... ... ..... tax due ..... also be .......... .. ... ........... tax ...... ..... be made in Euro. ...... ...... ..... .... not ............ Euro, may ....... ... tax ...... to be made in ..... ........ ........... If ... .............. been made in ..... .........., ... ........ rate ..... ... ... last date of ... ................. ..... be used .... .......... ... ..... ..... tax ....... ... ........ ..... ........ ......... ... ........ ..... ......... by ... ........ ....... Bank ... that day, or, if ..... is no ........... on that day, on ... next day of ............ .. ... ............... ....... ...... ..... pay ... ........... tax .... .......... ... ....... ....... ..... be made to a bank ....... ........... in Euro, .......... by ... ............. of ............... ...... ...... ..... .... not ....... ... Euro may ....... ............ to be made to a bank ....... ........... in ..... own ......... .. ............... ....... 1 (1) of ......... ..........,... ............... ....... .............. use of this ....... ...... ....., ....... of ...... .......... ..... ....... 1. (.), be ....... a ...... ......... to ......... ........... .......s . (.), .(.) ... .(.) ............. .......... will not ..... to ... ...... ....... to .......... ........ ....... ........ ....... ....... .. ... ............... ....... ...... ..... keep ....... of ... ............ ....... by ............. ...... in .......... ...... to ...... ... tax .............. of ... ...... ..... ............... to ......... that ... ..... ..... tax ...... ........ to in (.) is ........ .............. ...... be made ......... .............. on ....... to ... ...... ..... .................. ... to ... ...... ..... of ............ ..... ....... ..... be ............... a ...... of ten ..... from ... end of ... year .... ... ........... was ....... out. 10. ....... .1 (.) (b) ..... not ..... to a ............... ....... ...... who ... ..... ... ............. ................. ............ .......... is ....... as .......: In ....... ..h, ....... .. is ....... as .......: (a) In ......... 1, ..... (a) is ........ by ... .........: “(a) ..... ....... ...... ..... ..... .... his ........ as a ....... ...... ........., ....... or ....... ...... ...... ....., ....... to .......... ..... ...y lay down, .......... ....... ...... to make such .......... by .......... ....., ... may also ....... ................ ..... are used.” (b) In ......... ., ..... (a) is ........ by ... .........: “(a) ..... ....... ...... ..... ...... a ...... by a ........ to be .......... by ............... That ........ may not be more than two ...... ..... than ... end of each tax ....... ... tax ...... ..... be ..... by each ...... ..... at one ....., two ...... or a ........ ...... ...... may, ......., set ......... ....... ........ that ...y do not ...... .......... ...... ...... ....., ....... to .......... ..... ...y lay down, ..... ... ............... to make such ....... by .......... ....., ... may also ....... that .......... .......... used.” (c) In ......... ., ..... (a) is ........ by ... .........: "(a) ...... ...... may ....... a ....... ...... to ...... a ........., ......... all ................ ......... in ......... ., .......... all ............ ....... out in ... ................ That ......... ..... ....... all ... ........... ......... ... any ............ ...... ...... ....., ....... to .......... ..... ...y lay down, ..... ... ....... ...... ........ such .......... by .......... ....., ... may also ....... that .......... ..... ..........” (d) In ......... ., ... ...... ......... in ..... (b) is ........ by: .... .............. ......... ..... be ..... up ... each ........ ....... ...... a ........... in .......... with .......... to be .......... by ... ...... ......, ..... ..... ......... ........ ......... to ...... that ... .......... .......... .............. ................ ... ..... of ........ ........ are in any ..... ........ with. ...... ...... ....., ........... .......... ..... ...y lay down, ..... ... ....... ...... to make such .......... .............. ....., ... may also ....... that .......... ..... are used........... . 1. ...... ...... ..... ..... into ..... ... laws, ........... ... .............. ..................... to ...... with this ......... on 1 July .00.. ...y ..... ......... ...... ............... ........ .... ...... ...... ..... ..... .........., ...y ..... ....... a ......... to this ............. ..... be ........... by such ......... on ... ........ of ..... ........ ............ ...... ...... ..... ......... how such ......... is to be made. .. ...... ...... ..... ........... to ... .......... ... text of ... .......... ............ law ..... ...y ..... in ... ..... ....... by this .......... ....... ...... ....... on ... ..... of a ...... from ... .........., ..... ...... ... .......... ........... 1 of this ......... ...... .0 June .00. ... ..... ......, ...... on ... ..... of ........... from ... .......... in .......... with ....... .. of ... ...... ..... ............ an ........... .......... ......... on a non .............. ..... ... ........, ........., .......... ... .......... tax ....... on .............. ........ ........ .............. in ... ..... of ........... or, if .......... ......... ... ......... ......., ................... on ... ..... of a ........ from ... .........., ...... ... ...... ............. ....... 1. ....... ....... ......... ..... ..... into ..... on ... ......... day ......... that of its ........... ....... ........ ....... of ... ........ ............ ....... ....... ......... is ......... to ... ...... ....... .... at ........, ... ... ............ ................ ............... list of .............. ........ ........ ........ to in ....... . (.) (e) 1. Web site ......, ..........., ........ ........... of .......... ... .......... .. ...... of ........ ... ........ ........ .. ...... of ......, text ... ........... ... ...... ......... .......... .. ...... of ....., ..... ... ....., ......... ..... of ...... ... ........ ....., ... of ........., ........, ........, ........, .......... ... ............. .......... ............ .. ...... of ........ ......... ..... ... ........ of a ....... ... his ........ ............ via .......... mail, ........... not of ...... mean that ... ....... ......... is an .......... ....... ...... ............ of ... last ...... of ....... . (.).e.

08.05.2002 Spataro
Fonte: Abbonati




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