GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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08:49 Nov 13, 2014 |
English to Polish translations [PRO] Bus/Financial - Law: Taxation & Customs | |||||||
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| Selected response from: Jacek Kloskowski United States Local time: 06:38 | ||||||
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Summary of answers provided | ||||
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3 | Podatek VAT od usługi roamingu |
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Discussion entries: 1 | |
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(austrian) roaming tax Podatek VAT od usługi roamingu Explanation: See details: When and where does tax apply to roaming? The following application of valued added tax (i.e. VAT here including for simplicity Goods and Services Tax or Sales Tax or Taxes specific to communications – Table 7) occurs in the OECD area and selected additional countries: ... Some European Union countries do not apply taxes to inbound roamers from the European Union area but do tax roamers from outside the European Union area (e.g. Austria, Slovenia). In some cases the Austrian taxes charged but are redeemable and may not be applied if the other country has a comparable taxation system (i.e. VAT) to Austria. ... In 2006 PCW noted: “Austria has implemented use and enjoyment rules for telecom services based on Art. 9(3) of the EC Sixth VAT Directive. These rules state that the supply of telecom services is subject to Austrian VAT if the place of supply would be outside the EC and the services are used and enjoyed in Austria. Practically, the Austrian VAT authorities held the view that in nearly any case Austrian VAT had to be charged to recipients outside the EC if there was a link to Austria (e.g. one party calling from Austria or receiving a call in Austria or telecom equipment located in Austria was used). Several cases on these rules have been decided by both the Court of Appeal and the Supreme Court in recent months. Whilst the background of each case is different, the message in both courts was clear: Art. 9(3) provides that member States may only apply use and enjoyment rules to avoid double taxation, non-taxation or the distortion of competition. Otherwise, use and enjoyment rules are ultra vires, especially if they result in double taxation, i.e. when both Austrian VAT and an indirect tax in another country is levied on the supply of telecom services. The courts ruled in all cases decided so far that no Austrian VAT had to be charged on services supplied outside of the EC.” https://www.pwc.com/fi/fin/about/svcs/verokons/ PwC_Telecom_Indirect_TA_2007_1.pdf and www.pwc.com/fi/fin/about/svcs/verokons/ PwC_Telecom_Indirect_TA_2006_5.pdf . ... http://www.oecd.org/internet/broadband/44381810.pdf |
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