Examples of Community supply in a sentence
That intra- Community supply of goods will be exempt if the conditions in Article 138 VD are fulfilled.
Linkki ei kelpaa.invoice invoiceFI 1FI 2delivery of goodsinvoiceDKExample 2The Finnish company FI 1 sells (Finnish invoice including VAT) goods to another Finnish company, FI 2, and FI 2 sells (intra- Community supply) the goods further to the Danish company DK.
Therefore, when the goods are transported from MS 1 to MS 2 there would be an intra- Community supply by A in MS 1 and an intra-Community acquisition by B in MS 2.
Therefore, the intra- Community supply of the goods will be the supply from A to B.
In case the intermediary operator has not communicated to his supplier his VAT identification number issued by the Member State of departure of the goods by that date, then the general rule in Article 36a(1) VD will apply, so the transport of the goods will be ascribed to the supply made to the intermediary operator and that will be the intra- Community supply.
The invoiced value of the goods/services rounded to the nearest EURO (or the open market value where the transaction does not raise an invoice), aggregated where there is more than one intra- Community supply of goods/services to the same customer during the period, should be inserted in this column.
FI includes these deliveries of goods in it's statistical declaration.Delivery of goodsSEFIinvoice FI 1invoice Example 2The Finnish company FI 1 sells (Finnish invoice including VAT) goods to another Finnish company, FI 2, and FI 2 sells (intra- Community supply) the goods further to the Danish company DK.
Works that are not European works within the meaning of point (i) but that are produced within the framework of bi-lateral co-production treaties concluded between Member States and third countries shall be deemed to be European works provided that the co-producers from the Community supply a majority share of the total cost of production and that the production is not controlled by one or more producers established outside the territory of the Member States.
Furthermore, the date of chargeability of the tax for intra- Community acquisitions should be amended so as to correspond with the intra- Community supply.
The Bundesfinanzhof notes that in “R” it had,… requested a preliminary decision [from the CJEU] on whether a tax exemption [can be] denied on an actual Community supply, if it is ascertained, that the taxable seller either "knew that with the delivery of goods he was involved in a transaction which is created to evade tax "or" did acts that were aimed to conceal the true identity of the purchaser to allow this or any third party to evade tax.