et

varifirma

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EKI ühendsõnastik 2026

Viimati muudetud 19.06.2025

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EKI terminibaas Esterm

ID 729896 Viimati muudetud 30.12.2004
Vaata sõnakogu
Vaata sõnakogu
Valdkond undertakings - establishing, liquidation & take-over - types & structuretaxation
  • a trader registered as a taxable person for VAT purposes who, potentially with a fraudulent intention, acquires goods or services without payment of VAT and supplies these goods or services with VAT, but does not remit the VAT due to the appropriate State authority
varifirma
missing trader
Näited
  • Potential "missing traders". (a) Information relating taxable persons for whom a VAT identification number has been cancelled or is no longer valid due to an absence or simulation of economic activity, and who have made intra-Community transactions. – The VAT registration number that has been cancelled. – The name and address of the taxable person. – The date of and reason for the cancellation. (b) Taxable persons who are potential "missing traders" but whose VAT identification number has not been cancelled. – The VAT registration number, name and address of taxable person. – The reason why he is considered as a potential or suspected "missing trader". (c) Information on taxable persons who carry out intra-Community supplies and their customers in other Member States in cases where the customer is a potential "missing traders" or a "hijacked VAT registration".

Sõnavormid

Muuttüüp 16

varifirma varifirmad
varifirma varifirmade
varifirmat varifirmasid

Päritolu andmed

tõlkelaen
  • varifirma
    • теневая фирма

Sõna seosed

  • Liitsõna järelosa (põhisõna):
  • Liitsõna esiosa (laiend):

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