Teikėjai, kurie savo tekste tiesiogiai nurodė būtent šį straipsnio numerį. Tai citata iš jų pačių teksto — ne mūsų vertinimas ir ne priežastinis ryšys.
| Kas | Šalis | Ką parašė |
|---|---|---|
| American Chamber of Commerce to the EU | BE | This proposal involves abolishing paragraph (1a) of Article 138 in the proposed amendment to Directive 2006/112/EC. Two-Day Reporting Deadline The proposal currently specifies that an invoice should be issued no later than 2 working days after the chargeable e ↗ |
| Mouvement des Entreprises de France (MEDEF) | FR | tax administration data relating to cross-border transactions? Finally, the exemption for intra-EU supplies of goods envisaged in Article 138 should not be conditional on the additional data requirements being proposed under the DRR, as this would not be propo ↗ |
| CFE Tax Advisers Europe | BE | ng made in the proposals are to be made, the CFE also considers that changes should be made to the Directive and in particular to article 138, so that the exemption extends to supplies of own goods. 5 (iv) The CFE considers that it is important that the proced ↗ |
| Confederation of Industry of the Czech Republic | CZ | me, is exempt in the Member State where the goods are dispatched or transported from. The requirements for exemption provided for Article 138(2) shall not apply in respect of a transfer the subject of paragraph (2). Justification: The legislation should state ↗ |
| Handelsverband Deutschland - HDE e.V. | DE | Gebiet bewirkt bzw. erbracht haben und Umsätzen nach Art. 262 MwStSystRL-E (jede Lieferung und Verbringung von Gegenständen gemäß Artikel 138, jeden innergemeinschaftli- chen Erwerb von Gegenständen gemäß Artikel 20 und jede erbrachte Dienstleistung, die in ei ↗ |
| PwC IL | BE | heme will not be available (iii) exemption of the “deemed” intra-Community supply under the scheme. As no changes are foreseen to Article 138, can the said “deemed” intra-Community supply still benefit from a VAT exemption in the (potential) absence of a VAT r ↗ |
| BusinessEurope | BE | mber of invoices are raised as is currently acceptable. Finally, the exemption for intra-community supplies of goods envisaged in Article 138 should not be conditional on the additional data requirements being proposed in ViDA. This could lead to instances whe ↗ |
| Christian AMAND | BE | n MS 1 Does it mean that the supply is taxable because both A and B are established and identified for VAT in MS 1 ? According to article 138 of the VAT Directive, the transaction should be taxed in MS1 although the goods are physically transported to MS2. Ind ↗ |
| IDW Institut der Wirtschaftsprüfer in Deutschland e.V. | DE | 2 des RL-Entwurfs vorge- sehene Frist von zwei Tagen zur Ausstellung von Rechnungen für innergemein- schaftliche Lieferungen nach Art. 138 MwStSystRL und Lieferungen und Dienst- leistungen, für die nach Art. 194 und 196 MwStSystRL der Leistungsempfänger die St ↗ |
| InHouse Tax Forum | BE | the VAT exemption right (adding between 17 – 27% extra cost to the supplier). Concretely, we propose to abolish paragraph (1a) of Article 138 and not replace it anymore with the new wording as included in the “Proposal for a COUNCIL DIRECTIVE amending Directiv ↗ |
| Spanish VAT Services Asesores, SL | ES | (d) of said article 138(2), it may seem clear that they should be outside the scope of the recapitulative statements. However, we suggest emphasizing this to avoid confusion. We suggest that, with effects January 1 2025, the wording of Article 262.1 could add ↗ |
Šaltinis: viešų konsultacijų atsiliepimai ir pozicijų dokumentai. n = 11 paminėjimų; skaičiuojama pažodinė nuoroda į straipsnio numerį.