Translation of "être assujetti à une taxe " (French → English) :

The Post Office is now subject to a payroll tax, which is a fiscal substitute for VAT, while private companies are exempted from this tax.

(b) where the taxable transaction is effected by a taxable person who is not established within the territory of the country and no legal instrument exists, with the country in which that taxable person is established or has his seat, relating to mutual assistance similar in scope to that laid down by Directives 76/308/EEC(8) and 77/799/EEC(9) and by Council Regulation (EEC) No 218/92 of 27 January 1992 on administrative cooperation in the field of indirect taxation (VAT)(10), Member States may take steps to provide that the person liable for payment of the tax shall be a tax representative appointed by the non-established taxable person ...[+++].

G. The application shall be accompanied by a certificate issued by the official authority of the State in which the applicant is established and which provides evidence that he is a taxable person for the purposes of value added tax in that State.

(b) produce evidence, in the form of a certificate issued by the official authority of the State in which he is established, that he is a taxable person for the purposes of value added tax in that State.

With a view to simplifying the measures aimed at easing the burden of VAT compliance on taxable persons who have no establishment in the Member State where they are carrying out activities, the Commission proposes six concrete measures via three separate legislative amendments: introduction of the one-stop scheme for non-established taxable persons; introduction of a one-stop scheme to modernise the refund procedure; harmonisation of the scope of the goods and services for which Member States may apply restrictions to the right to deduct; extension of the use of the reverse charge mechanism for certain business-to-business (B2B) trans ...[+++]actions carried out by non-established taxable persons; review of the special scheme for small traders; and simplification of the distance selling arrangements.

In so far as the goods and services are used for the purposes of his taxable transactions, the taxable person is entitled to deduct from the tax which he is liable to pay: value added tax due or paid in respect of goods or services supplied or to be supplied to him by another taxable person; value added tax due or paid in respect of imported goods; value added tax due in respect of.