VAT Directive definition

VAT Directive means EC Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax and national legislation implementing that Directive or any predecessor to it or supplemental to that Directive.
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VAT Directive means the council directive of 28 November 2006 on the common system of the value added tax (EC Directive 2006/112).
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VAT Directive means Council Directive 2006/112/EC of 28 November 2006 on the common system of value-added tax1.
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Examples of VAT Directive in a sentence

  • This is based upon Article 135(1)(g) of Council Directive 2006/112/EC on the Common System of Value Added Tax (the "VAT Directive"), which provides that EU member states shall exempt the management of "special investment funds" as defined by EU member states.

  • On 9 December 2015 the European Court of Justice handed down its judgment in the case of Staatssecretaris van Financiën v Fiscale Eenheid X NV cs Case C-595/13 which concerned Dutch law on value added tax, in particular the Dutch interpretation of the term "special investment fund" under the VAT Directive, and could suggest that the exemption had been enacted by some member states more broadly than is permitted by the VAT Directive.

  • This is based on Article 38 of the EU VAT Directive, which regulates the supply of electricity.

  • The application of the VAT exemption for "special investment funds" could now be reviewed at a Member State level and/or by the European Commission to ensure that the definitions used are within the ambit of discretion permitted by the VAT Directive.

  • The application of the VAT exemption for “special investment funds” could now be reviewed at a Member State level and/or by the European Commission to ensure that the definitions used are within the ambit of discretion permitted by the VAT Directive.

  • The Value-Added Tax Consolidation Act 2010 of Ireland, in the provisions implementing Article 135(1)(g) of the VAT Directive, specifically lists, in the categories of undertakings to whom supplies of management services are exempt from VAT, undertakings which are "qualifying companies" for the purposes of section 110 of the TCA.

  • This exemption is based upon Article 135(1)(g) of Council Directive 2006/112/EC on the Common System of Value Added Tax (the "VAT Directive"), which provides that Member States shall exempt from VAT the management of "special investment funds" as defined by Member States.

  • The VAT Directive is still applying in Northern Ireland but only concerning goods (see Annex 3 of the Protocol on Ireland and Northern Ireland EUR-Lex - 12020W/TXT - EN - EUR-Lex (europa.eu) .

  • These substantial changes do result in a number of subsequent amendments of a technical nature in the VAT Directive.

  • As with the subsidiarity test, it is not possible for Member States to address problems such as fraud or complexity without a proposal to amend the VAT Directive.

Related to VAT Directive

  • CRD Directive means the Directive (2013/36/EU) of the European Parliament and of the Council on prudential requirements for credit institutions and investment firms dated 26 June 2013 and published in the Official Journal of the European Union on 27 June 2013 (or, as the case may be, any provision of Danish law transposing or implementing such Directive), as amended or replaced from time to time (including, for the avoidance of doubt, the amendments to such Directive resulting from Directive (EU) 2019/878 of the European Parliament and of the Council as regards exempted entities, financial holding companies, mixed financial holding companies, remuneration, supervisory measures and powers and capital conservation measures dated 20 May 2019 and published in the Official Journal of the European Union on 7 June 2019);

  • UCITS Directive means Directive 2009/65/EC of the European Parliament and of the Council of 13 July 2009 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities, as amended;

  • Change Directive means a written order signed by the procurement officer that

  • Advance directive means a document that contains a health care instruction or a power of attorney for health care.

  • the Directive means Council Directive 2003/4/EC(d) on public access to environmental information and repealing Council Directive 90/313/EEC;

  • Airworthiness Directive means a requirement for the Inspection, repair or modification of the Engine or any portion thereof as issued by Airworthiness Authorities.

  • Waste Framework Directive or “WFD” means Waste Framework Directive 2008/98/EC of the European Parliament and of the Council on waste.

  • Directive means EC Council Directive 2001/23/EC

  • Directives means intergovernmental, interagency, or interdepartment administrative or procedural guidelines or instructions which do not affect the rights of, or procedures and practices available to, the public.

  • Solvency II Directive means Directive 2009/138/EC of the European Parliament and of the Council of the European Union of 25 November 2009 on the taking-up and pursuit of the business of insurance and reinsurance (Solvency II);

  • Industrial Emissions Directive means DIRECTIVE 2010/75/EU OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 24 November 2010 on industrial emissions

  • CRD IV Directive means Directive 2013/36/EU on access to the activity of credit institutions and the prudential supervision of credit institutions and investment firms of the European Parliament and of the Council of 26 June 2013, as the same may be amended or replaced from time to time.

  • Construction Change Directive means a written order prepared by Owner Parties and signed by Owner directing Contractor to perform a change in the Work prior to agreeing to a change, if any, to the Contract Time, schedule of performance of the Work, Contract Sum, or Contractor’s compensation.

  • Advance health care directive means a power of attorney for health care or a record signed or authorized by a prospective donor containing the prospective donor’s direction concerning a health care decision for the prospective donor.

  • Union harmonisation legislation means any Union legislation harmonising the conditions for the marketing of products;

  • Acquired Rights Directive means the European Council Directive 77/187/EEC on the approximation of laws of European member states relating to the safeguarding of employees’ rights in the event of transfers of undertakings, businesses or parts of undertakings or businesses, as amended or re-enacted from time to time;

  • Legislative Leadership Committee means a committee established, authorized to be established, or designated by the President of the Senate, the Minority Leader of the Senate, the Speaker of the General Assembly, or the Minority Leader of the General Assembly pursuant to N.J.S.A. 19:44A-10.1 for the purpose of receiving contributions and making expenditures.

  • Financial Support Direction means a financial support direction issued by the Pensions Regulator under section 43 of the Pensions Xxx 0000.

  • Written directive means an order in writing for a specific patient or human research subject, dated and signed by an authorized user prior to the administration of a radiopharmaceutical or by an individual qualified by training and experience to conduct particle accelerator therapy or radiation for X-ray therapy, as specified in 641—subrule 41.2(87).

  • Medication administration means the direct application of a medication or device by ingestion, inhalation, injection or any other means, whether self-administered by a resident, or administered by a guardian (for a minor), or an authorized health care provider.

  • supervisory body means a functionary or institution referred to in Schedule 2;

  • Supervisory Committee means an oversight committee elected at a general meeting;

  • Technical Committee means the body established in accordance with article VII;

  • Technical Direction means developing work statements, determining parameters, directing other Contractors' operations, or resolving technical controversies.

  • Political committee means any committee, club, association, or other group of

  • standards committee (“pwyllgor safonau”) means the standards committee of the county or county borough council which has functions in relation to the community council for which it is responsible under section 56(1) and (2) of the Local Government Act 2000.