a tax advantage contrary to the purpose of vat provisions

... 35. 44 therefore the profit margin was taxed which necessarily made the taxed trader´s sale price higher than that of the exempt trader. A taxed trader who was allowed to deduct input VAT was thus at a disadvantage ... in the area of VAT. When the taxpayer in case law finds a literal purpose, then the taxpayer must continue to search for further purposes which ne...

Ngày tải lên: 18/08/2014, 04:26

... a tax advantage contrary to the purpose of VAT provisions. 2. A tax advantage or even a disadvantage 2.1 To sell to consumers and pay no input VAT on value adding costs In the landmark Halifax ... 3. A tax advantage contrary to the purpose of articles in the VAT directives 12 3.1 Contrary to the purpose of an article - the...

Ngày tải lên: 18/08/2014, 04:28

... conditionally load features into an interface that specifi- cally target how users have access to the gestures and other features like touch activation. Combining all these features and maintaining the ... first attempt at stan- dardization/merging of JavaScript and Jscript was called EMCAScript. This new language was more of a standardized version of JavaScript, but we still...

Ngày tải lên: 03/01/2013, 15:51

... applies to the content, and the padding and border values are added on as usual. A value of border-box means the stated width value is the total width of the content, the padding, and the ... browsers has appeared to compete for users, and this plethora of choice has led to a features arms race. One beneficiary of that arms race has been CSS3. Each of...

Ngày tải lên: 20/09/2013, 09:09

... Each of the verbs is marked or un- derstood to have the same grammatical categories (such as tense, aspect, and modality), and shares at least one argument, i.e. a grammatical subject. As each ... on Natural Language Processing, volume 1, pages 80–87, Hyderabad, India, January. Gerald Gazdar. 1988. Applicability of indexed grammars to natural languages. In U. Reyle and C. Rohrer...

Ngày tải lên: 08/03/2014, 21:20

... termination. Additionally, the actions of the nurse may damage the reputation of the health care organization, or subject the organization to a lawsuit or regulatory consequences. 4 5 Social ... patient-related information via social media, and mindful of employer policies, relevant state and federal laws, and professional standards regarding patient privacy and co...

Ngày tải lên: 17/03/2014, 20:20

... how can the notion of speech acts be integrated into a formal, and in particular, a computational analysis of discou~? The natural alternative to a syntactic definition is a semantic one 6. and ... corresponding to the first grammatical clause creates the situation-type in which tllcre is the guy at the door and the speaker and the relationship of the sp...

Ngày tải lên: 24/03/2014, 01:21

... Data The data on which the classifiers are trained and tested is an extract of 7915 sentences from the Penn Treebank (Marcus et al., 1993), which are tagged to indicate the location of WH gaps. ... our approach has the advantage of wide coverage. Since it does not require an exten- sive lexicon, and is trained on corpus data, it is eas- ily adaptable to many different N...

Ngày tải lên: 24/03/2014, 03:20