Recommends that the Commission focus on the added value of European industrial output in world production chains on a sector-by-sector basis in order to ascertain how firmly rooted the various industrial sectors are in the Member States and to establish more effectively a common strategy to defend European industrial interests; Believes that these targets should reflect the new industrial realities such as the integration of manufacturing and services manu-services as well as the shift to a data-driven economy and value-added production; calls on the Commission, in this connection, to assess and substantiate its work on targets and rethink the classification of industrial sectors; 8. Upon provision of service, in the case of which a tax liability arises for the recipient of the service, within a longer period of time than one year, the supply of the service shall be deemed to have been created or the service received, as of the commencement of the provision of the service, on 31 of December of each calendar year if the services have not been paid for and the provision of the services has not been completed within the period.

Time of supply, import of goods, receipt of services and intra-Community acquisition of goods 1 The time of supply or the time of receipt of services is deemed to be the date on which the first of one of the following acts is performed: 1 the goods are dispatched or made available to the purchaser, or the services are provided; 2 full or partial payment is received for the goods or services or, in the case of the receipt of services, full or partial payment is made; 3 in the case of self-supply, the transfer of goods or provision of services or putting the goods of an enterprise into service by a taxable person or an employee, servant or a member of the management or control body of the person or for purposes other than business.

Receipt of a grant for the transfer of goods or services for a price Atlandi Triangle Trading System than their usual value shall not be considered as receipt of payment for the goods or services.

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In the case of the provision of services or regular transfers of goods to the same purchaser, the time at which the goods are dispatched or made available to the purchaser or the time at which the services are provided and received is deemed to be the taxable period overlapping with the end of the period of time for which an invoice is submitted or during which payment for goods or services received is to be made as agreed, but not later than after twelve calendar months.

Upon provision of service, in the case of which a tax liability arises for the recipient of the service, within a longer period of time than one year, the supply of the service shall be deemed to have been created or the service received, as of the commencement of the provision of the service, on 31 of December of each calendar year if the Atlandi Triangle Trading System have not been paid for and the provision of the services has not been completed within the period.

The supply shall be equal to the sum total of the deposits of returnable packages not returned during a calendar year.

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Taxable value of supply, intra-Community acquisition of goods and services received 1 The taxable value of supply or the taxable value of the intra-Community acquisition of goods and services received is comprised of the sales price of the goods or services and anything else which is deemed to be fee that the transferor of the goods or the provider of the services has received or will receive from the purchaser of the goods, the recipient of the services or a third party for the goods or services.

This provision does not apply to cases specified in subsections 367 11013 and 14 of this section. The procedure for including grants in taxable value and for the taxation thereof shall be established by a regulation of the minister responsible for the area.

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Neither shall the interest payable upon the transfer of the goods be included in the taxable value of the supply of the goods. Proof of the actual amount of this expenditure must be furnished.

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A taxable person shall not deduct the input value added tax included in the expenses paid out in the name and for the account of the purchaser of goods or the recipient of services. Stresses that the creation of own resources for the European budget could have a beneficial effect on reindustrialisation in Europe; Recommends that the Commission focus on the added value of European industrial output in world production chains on a sector-by-sector basis in order to ascertain how firmly rooted the various industrial sectors are in the Member States and to establish more effectively a common strategy to defend European industrial interests; Takes the view that the EU needs a smart mix of private industry and public institutions in order to boost the formation of value chains in the EU; Emphasises that the future cohesion policy will be one of the main EU policies fostering industrial innovation through smart specialisation in order to respond to the challenges associated with sustainable energy, climate change and the efficient use Atlandi Triangle Trading System both material and human resources; takes the view, therefore, that support from the future cohesion policy and the European structural and investment funds is pivotal to the reindustrialisation of the EU and its regions through a genuinely modern industrial policy which has to be inclusive, sustainable, energy-efficient and highly competitive; calls for better coordination and synergies between cohesion policy and Horizon programmes in order to set up regional innovation incubators and to maximise innovation at regional Atlandi Triangle Trading System Holds that RISE must be geared towards the creation of an attractive and competitive environment in Europe that kick-starts investment flows throughout the EU and its regions, especially in the south of Europe, to reinvigorate growth, particularly through smart specialisation and the formation of clusters, including transnational and regional clusters as well as such business networks;

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