Annexes to COM(1977)721 - - Main contents
Please note
This page contains a limited version of this dossier in the EU Monitor.
| dossier | COM(1977)721 - . |
|---|---|
| document | COM(1977)721  |
| date | December 6, 1979 |
>PIC FILE= "T0015646"> >PIC FILE= "T0015647">
ANNEX B SPECIMEN CERTIFICATE OF STATUS OF TAXABLE PERSON
>PIC FILE= "T0015648">
ANNEX C Minimum information to be given in explanatory notes
A. The application shall be drawn up on a form printed in one of the official languages of the European Communities. This form shall, however, be completed in the language of the country of refund.
B. The application shall be completed in block capitals and be submitted, by 30 June of the year following that to which the application relates, to the competent authority of the State to which the application is made (see D below).
C. The VAT registration number in the country of refund shall be given, if it is known to the applicant.
D. The application shall be submitted to the relevant competent authorities, i.e. for: - Belgium : ...
- Denmark : ...
- Germany : ...
- France : ...
- Ireland : ...
- Italy : ...
- Luxembourg : ...
- the Netherlands : ...
- the United Kingdom : ...
E. The application shall refer to purchases of goods or services invoiced or to imports made during a period of not less than three months or more than one calendar year. However, it may relate to a period of less than three months where this period represents the remainder of a calendar year. Such an application may also relate to invoices or import documents not covered by previous applications and concerning transactions made during the calendar year in question.
F. In 9 (a), the applicant shall describe the nature of the activities for which he has acquired the goods or received the services referred to in the application for refund of the tax (e.g. participation in the International ... Fair, held in ... from ... to ..., stand No ..., or international carriage of goods as from ... to ... on ...).
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. However, where the competent authority referred to in D above already has such evidence in its possession, the applicant shall not be bound to produce new evidence for a period of one year from the date of issue of the first certificate.
H. The application shall be accompanied by the originals of the invoices or import documents showing the amount of value added tax borne by the applicant.
I. The application may be used for more than one invoice or import document but the total amount of VAT claimed for 19.. may not be less than:
Bfrs/Lfrs ...
Fl ...
DM ...
Dkr ...
£ ...
FF ...
£ Irl ...
Lit ...
if the period to which it relates is less than one calendar year but not less than three months or less than:
Bfrs/Lfrs ...
Fl ...
DM ...
Dkr ...
£ ...
FF ...
£ Irl ...
Lit ...
if the period to which it relates is one calendar year or less than three months,
J. Exempted transport services are those carried out in connection with the international carriage of goods, including - subject to certain conditions - transport associated with the transit, export or import of goods.
K. Any refund obtained improperly may render the offender liable to the fines or penalties laid down by the law of the State which has made the refund.
L. The authority in the country of refund reserves the right to make refunds by cheque or money order addressed to the applicant.