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スペイン、フランス、ドイツ、イタリアの割引(減額)付加価値税(IVA)(間接税)の具体例
¿Un hotel o una cerveza tienen un IVA reducido? Depende del país donde pague
España aplica IVA superreducido a algunos productos farmacéuticos. Alemania a ninguno
Italia tiene el tributo inferior para la electricidad, mientras que Francia solo para el agua
A hotel or a beer with a reduced VAT rate? Pay depends on the country
VAT applies super to Spain some pharmaceuticals. Germany any
Italy has the lower tax for electricity, while France only for water
C. DELGADO Madrid 25 JUN 2012 - 20:23 CET
VAT applies super to Spain some pharmaceuticals. Germany any
Italy has the lower tax for electricity, while France only for water
C. DELGADO Madrid 25 JUN 2012 - 20:23 CET
The VAT cut is not a rarity in the European Union. In fact, only Denmark has a unique value added tax for all items or services, located in 25%. Other countries, from Portugal to Sweden, have a lighter version of this tax for certain products. In the case of five countries (Spain, France, Ireland, Italy and Luxembourg) have also a super-reduced VAT for certain goods and other countries, like Britain, there are very specific food products that are even free.
What varies widely among EU countries outside the standard VAT rate itself (in Spain 18%, 15% in Luxembourg and in Sweden 25%) is applied to which products each scaled tribute . According to a report by the European Commission, January 2012, the most common where it applies reduced VAT on food, pharmaceuticals, orthopedic or similar items, books, hotels, some dental treatments and social assistance.
- Spain. explains the Commission applies the super VAT (4%) mainly to supply some products, certain pharmaceuticals, books or newspapers. As the small (8%), affecting food, water, special items for the disabled, public transport, cinema and theater shows. Also agricultural equipment, hairdressers, hotels and restaurants, among others. Spain is, together with Luxembourg and Italy, of the few countries that reduced VAT applied to alcoholic beverages. Digital books are not reduced VAT. The Government is considering which products and services out of the list of VAT reduced.
- France. Its reduced scale, lower than that applied in Spain, affects very similar categories. Its super VAT (2.1%) is reserved for certain pharmaceutical products, the press and the television license normal. The reduced rate (from 5.5% to 7%) applies to food, water, transport of passengers, some books, some products related to recycling and home help services for elderly and disabled. Spain and France match, for example, to the reduced VAT for mineral water, fruit juices. But this is one of the few countries where digital books (e-books) have reduced VAT.
- Italy. Its super VAT is 4%, the reduced 10% and 18% standard. The lowest corresponds approximately to the same categories used by France, but with the exception of pharmaceuticals, which always applies the low or normal and the lowest ever. Stands out from Spain and France in other subcategories such as mineral water or juices, which applies not reduced, while it does, unlike the others, in the gas and electricity.
- Germany. It has only two categories: normal, reduced VAT. The first is a point lower than the Spanish (the German is 7%) and the second, one point higher (19%). In terms of general categories, closely resembles those used its European neighbors, but never below 7%. Reserve reduced the tax to many foods, water supply, hotels or books. But demanding the imposition un normal for pharmaceuticals and restaurants, bars or nightclubs (except takeaways), among others.
What varies widely among EU countries outside the standard VAT rate itself (in Spain 18%, 15% in Luxembourg and in Sweden 25%) is applied to which products each scaled tribute . According to a report by the European Commission, January 2012, the most common where it applies reduced VAT on food, pharmaceuticals, orthopedic or similar items, books, hotels, some dental treatments and social assistance.
- Spain. explains the Commission applies the super VAT (4%) mainly to supply some products, certain pharmaceuticals, books or newspapers. As the small (8%), affecting food, water, special items for the disabled, public transport, cinema and theater shows. Also agricultural equipment, hairdressers, hotels and restaurants, among others. Spain is, together with Luxembourg and Italy, of the few countries that reduced VAT applied to alcoholic beverages. Digital books are not reduced VAT. The Government is considering which products and services out of the list of VAT reduced.
- France. Its reduced scale, lower than that applied in Spain, affects very similar categories. Its super VAT (2.1%) is reserved for certain pharmaceutical products, the press and the television license normal. The reduced rate (from 5.5% to 7%) applies to food, water, transport of passengers, some books, some products related to recycling and home help services for elderly and disabled. Spain and France match, for example, to the reduced VAT for mineral water, fruit juices. But this is one of the few countries where digital books (e-books) have reduced VAT.
- Italy. Its super VAT is 4%, the reduced 10% and 18% standard. The lowest corresponds approximately to the same categories used by France, but with the exception of pharmaceuticals, which always applies the low or normal and the lowest ever. Stands out from Spain and France in other subcategories such as mineral water or juices, which applies not reduced, while it does, unlike the others, in the gas and electricity.
- Germany. It has only two categories: normal, reduced VAT. The first is a point lower than the Spanish (the German is 7%) and the second, one point higher (19%). In terms of general categories, closely resembles those used its European neighbors, but never below 7%. Reserve reduced the tax to many foods, water supply, hotels or books. But demanding the imposition un normal for pharmaceuticals and restaurants, bars or nightclubs (except takeaways), among others.
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