Traduction de «Représentant commercial en services de livraison » (Français → Anglais) :

Request for a preliminary ruling — Administrativen sad — Varna — Interpretation of Articles 62(1), 63, 73 and 80 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — National legislation providing that any supply of goods or services the consideration of which in whole or in part consists of goods or services is considered to represent two related supplies of goods or services — Legislation fixing the date of the chargeable even ...[+++]t for VAT for related exchange transactions as being the date of the chargeable event in respect of the first supply effected even though the consideration for that supply has not yet been provided — Natural persons who acquired a building right in favour of a company with a view to construction of a residential building in consideration for the obligation on the part of the company to construct the building using its own resources and to hand over to those who had acquired the building right 25 % of the ownership of the total built area within 12 months of issue of the building permit — Determination of the basis of assessment — Applicability of the concept of chargeable event to exempted transactions even if they are carried out by a person who has the status neither of a taxable person nor of a person liable for payment

In a cross-border context, Securities Settlement Systems may offer direct services to remote participants in relation to securities for which they represent the final point of settlement (option 1 above).

In a letter of 19 December 1998 to Commissioner Bangemann, U.S. Secretary of State Madeleine Albright, Trade Representative Charlene Barshefsky, Commerce Secretary William Daley, and Federal Communications Commission Chairman William Kennard expressed concern over the EU position and policy for 3 G mobile services.

Decision of the buyer under a supplier credit to interrupt or cancel the commercial contract, or to refuse to accept the goods and/or services, without being entitled to do so.

Inter alios, a tax representative or the person for whom the taxable supply of goods or of services is carried out may be designated as that other person.

This amount may not exceed 60 ECU.The Council, acting on a proposal from the Commission, shall examine and, if necessary, revise this amount for the first time no later than four years after notification of the Directive and thereafter every two years, taking into account economic and monetary developments in the Community. 2. This Directive shall not apply to:(a) contracts for the construction, sale and rental of immovable property or contracts concerning other rights relating to immovable property.Contracts for the supply of goods and for their incorporation in immovable property or contracts for repairing immovable property shall fal ...[+++]l within the scope of this Directive; b)contracts for the supply of foodstuffs or beverages or other goods intended for current consumption in the household and supplied by regular roundsmen; (c)contracts for the supply of goods or services, provided that all three of the following conditions are met: (i) the contract is concluded on the basis of a trader's catalogue which the consumer has a proper opportunity of reading in the absence of the trader's representative, (ii)there is intended to be continuity of contact between the trader's representative and the consumer in relation to that or any subsequent transaction, (iii)both the catalogue and the contract clearly inform the consumer of his right to return goods to the supplier within a period of not less than seven days of receipt or otherwise to cancel the contract within that period without obligation of any kind other than to take reasonable care of the goods; (d)insurance contracts; (e)contracts for securities.