Greek term (edited): �������� �� ���������...

"activities ancillary to the intra-Community transport of goods carried out physically" in another Member State and the supply of services by intermediaries acting on behalf of third parties for those services

Αυτά τα κείμενα δεν μεταφράζονται "δημιουργικά". Η εθνική νομοθεσία σήμερα απηχεί παντού ΕΟΚικές σκέψεις. Άρα πρέπει να βρεθεί το πλησιέστερο "πρωτότυπο" κείμενο στην αγγλική του διατύπωση.

Όπως όταν βλέπω κάτι σαν κι αυτό:

"Our Father, Who art in heaven, Hallowed be Thy Name"

δεν θα μπω στον πειρασμό να κάνω μετάφραση στα Ελληνικά (αλίμονο), αλλά αναζήτηση του ελληνικού (πρωτότυπου) κειμένου.


- activities ancillary to the intra-Community transport of goods carried out in another Member State;
- the supply of services by intermediaries acting on behalf of third parties for services other than those listed above;
http://europa.eu.int/comm/taxation_customs/resources/documen...

D. Place of the supply of services ancillary to the intra-Community transport of
goods
By way of derogation from Article 9(2)(c), the place of the supply of services
involving activities ancillary to the intra-Community transport of goods, rendered to
customers identified for purposes of value added tax in a Member State other than
that within the territory of which the services are physically performed, shall be
deemed to be within the territory of the Member State which issued the customer
with the value added tax identification number under which the service was rendered
to him.
By way of derogation from Article 9(1), the place of the supply of services
rendered by intermediaries acting in the name and for the account of other
persons, where they form part of the supply of services the purpose of which is
activities ancillary to the intra-Community transport of goods, shall be the place
where the ancillary services are physically performed.
www.tax.nl/en/html/integrated_62.htm


Το θέμα είναι μεθοδολογικό πάλι. Η μεθοδολογία είναι το παν και τα πάντα είναι μεθοδολογία.


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Note added at 1 hr 13 mins (2005-06-03 17:43:54 GMT)
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Μια παρατήρηση: \"movement of goods\" είναι κατά κανόνα \"διακίνηση αγαθών\"