Union scheme definition

Union scheme means the special scheme for telecommunications services, broadcasting services or electronic services supplied by taxable persons established within the Community but not established in the Member State of consumption provided for in Section 3 of Chapter 6 of Title XII of Directive 2006/112/EC;
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Union scheme means the special scheme for intra-Community distance sales of goods, for supplies of goods within a Member State facilitated by electronic interfaces and for services supplied by taxable persons established within the Community but not in the Member State of consumption provided for in Section 3 of Chapter 6 of Title XII of the VAT Directive
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Union scheme means the special scheme for intra-Community distance sales of goods, for supplies of goods within a Member State made by electronic interfaces facilitating those supplies and for services supplied by taxable persons established within the Community but not in the Member State of consumption as set out in Section 3 of Chapter 6 of Title XII of Directive 2006/112/EC;
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Examples of Union scheme in a sentence

  • The respective assigned amounts of the Member States and Iceland cover the greenhouse gas emissions by sources and removals by sinks in each Member State or Iceland from sources and sinks not covered under the European Union scheme for greenhouse gas emission allowance trading.

  • To declare and pay the VAT, you have two possibilities: a) Register in each of these Member States to which your goods are dispatched/transported (France, Spain and Portugal) and then declare and pay the VAT due in the national VAT return of the respective Member State; orb) Register in the Union scheme.

  • If you choose to register for the Union scheme, you should report and pay the VAT due on all your distance sales via the OSS, including the ones made via an electronic interface.

  • If you have customers in several EU Member States, you can use the Union scheme (Union One Stop Shop – see chapter 3, section 3.2).

  • The electronic interface can make use of the Union scheme to declare and pay the VAT dueon supplies made to customers in France and distance sales made to customers in other EU Member States.

  • For this, you can register in the Union scheme either in Germany or in France where the underlying suppliers have a stock of goods.

  • When the Union scheme is not used, an invoice has to be issued by the electronic interface to the customer and this follows the invoicing rules of the Member State where the supply takes place.

  • Regarding intra-EU distance sales of goods, in case the Union scheme is used, there is no legal obligation to issue an invoice for this B2C supply (Article 220(1), point 2 of the VAT Directive8).

  • II-II.83.9 ad 5: [O]ratio non porrigitur Deo ut ipsum flectamus, sed ut in nobis ipsis fiduciam excitemus postulandi.

  • If you choose to use the Union scheme, you should register for VAT purposes in France where you have your stock of goods.


More Definitions of Union scheme

Union scheme means the scheme for—
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Union scheme means the scheme for telecommunications services, broadcasting services or electronically supplied services supplied by a taxable person whose business is established in the Community or who has a fixed establishment in the Com- munity but whose business is not established in, and who has no fixed establishment in, the Member State of consumption;
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Related to Union scheme

  • Pension Scheme means a contract, an agreement, a trust deed or rules stipulating which retirement benefits are granted and under which conditions;

  • Pension Schemes means the Nord Anglia Joint Pension Scheme, the Wyburn School Limited Pension Life Assurance Scheme (1985) and the Lifetime Pension Scheme, and “Pension Scheme” means any one of them.

  • Superannuation Scheme in this subclause, shall mean a scheme other than one implemented solely for purposes of compliance with Clause 49. - Superannuation of this award, or an Order of the Western Australian Industrial Relations Commission.

  • certification scheme means the ‘Human Services Scheme Part 1 – Common requirements for bodies certifying Human Services’ and ‘Human Services Scheme Part 2 – Additional requirements for bodies certifying Human Services in Queensland’ approved by XXX-ANZ under which bodies accredited by XXX-ANZ can, through Certification Audits, certify and re-certify that an organisation is delivering human services in compliance with the Quality Standards, published on the website at

  • Share Option Scheme ’ means the share option scheme adopted by the Company on

  • Metropolitan Region Scheme or “Scheme” has the meaning ascribed to that expression in the Scheme Act;

  • Newco Scheme means a scheme of arrangement or analogous proceeding (“Scheme of Arrangement”) which effects the interposition of a limited liability company (“Newco”) between the Shareholders immediately prior to the Scheme of Arrangement (the “Existing Shareholders”) and the Company; provided that (i) only ordinary shares or units or equivalent of Newco or depositary or other receipts or certificates representing ordinary shares or units or equivalent of Newco are issued to Existing Shareholders; (ii) immediately after completion of the Scheme of Arrangement the only holders of ordinary shares, units or equivalent of Newco or, as the case may be, the only holders of depositary or other receipts or certificates representing ordinary shares or units or equivalent of Newco, are Existing Shareholders holding in the same proportions as immediately prior to completion of the Scheme of Arrangement (disregarding de minimis holdings by initial subscribers, if applicable); (iii) immediately after completion of the Scheme of Arrangement, Newco is (or one or more wholly-owned Subsidiaries of Newco are) the only shareholder of the Company; (iv) all Subsidiaries of the Company immediately prior to the Scheme of Arrangement (other than Newco, if Newco is then a Subsidiary of the Company) are Subsidiaries of the Company (or of Newco) immediately after completion of the Scheme of Arrangement; and (v) immediately after completion of the Scheme of Arrangement the Company (or Newco) holds, directly or indirectly, the same percentage of the Ordinary Share Capital and Equity Share Capital of those Subsidiaries as was held by the Company immediately prior to the Scheme of Arrangement.

  • bargaining council means a bargaining council registered in terms of the Labour Relations Act, 1995, and, in relation to the public service, includes the bargaining councils referred to in section 35 of that Act;

  • Bargaining Unit means the unit of Employees as described on the Labour Relations Board Certificate.

  • Company Superior Proposal shall have the meaning set forth in Section 7.4(b).

  • personal pension scheme means a personal pension scheme which--

  • relevant scheme means any other scheme approved or seeking approval under Chapter 1 Part XIV of the Act and in respect of a Class A Member who is a Controlling Director also any retirement annuity contract or trust scheme approved under Chapter III Part XIV or any personal pension scheme as approved under Chapter IV Part XIV of the Act insofar as it provides benefits secured by contributions in respect of Service.

  • Collective Bargaining Agreement means any Contract that has been entered into with any labor organization, union, works council, employee representative or association.

  • Scheme Circular means any circular to the shareholders of the Target to be issued by the Target setting out the proposals for any Scheme.

  • approved blood scheme means a scheme established or approved by the Secretary of State, or trust established with funds provided by the Secretary of State, for the purpose of providing compensation in respect of a person having been infected from contaminated blood products;

  • Exempt Newco Scheme means a Newco Scheme where, immediately after completion of the relevant Scheme of Arrangement, the ordinary shares or units or equivalent of Newco (or depositary or other receipts or certificates representing ordinary shares or units or equivalent of Newco) are (i) admitted to trading on the Relevant Stock Exchange or (ii) admitted to listing on such other Regulated Market as the Issuer or Newco may determine;

  • Collective Bargaining Agreements shall have the meaning provided in Section 5.05.

  • CBA means any collective bargaining agreement or other Contract with any labor union, labor organization, or works council.

  • transfer scheme means a property transfer scheme under section 300 of the Health and Social Care Act 2012 (transfer schemes) that transfers the rights and liabilities of a Primary Care Trust under arrangements for the provision of pharmaceutical services to other persons.

  • Traineeship Scheme means an approved traineeship applicable to a group or class of employees or to an industry or sector of an industry or an enterprise. A traineeship scheme shall not be given approval unless consultation and negotiation with the union upon the terms of the proposed traineeship scheme and the traineeship have occurred. An application for approval of a traineeship scheme shall identify the union and demonstrate to the satisfaction of the approving authority that the abovementioned consultation and negotiation have occurred.

  • Parent Superior Proposal shall have the meaning set forth in Section 7.4(g).

  • Co-ordinator means a person who is appointed to coordinate and lead a functional activity within the laboratory, such as Quality Coordinator, and any employee substantially employed as one of the aforementioned who may from time to time use different titles.

  • Scheme Rules means the applicable SEPA direct debit or credit transfer scheme rules of the European Payments Council as amended from time to time.

  • AMF means the Autorité des marchés financiers;

  • trade union means a trade union as defined in the Labour Relations Act, 1995 or the Canada Labour Code (Canada) and includes a central, regional or district labour council in Ontario.

  • resolution plan means a plan proposed by resolution applicant for insolvency resolution of the corporate debtor as a going concern in accordance with Part II;