The claim shall not be redeemable .

Article 5 Redeemability 1 .

Indirect taxes of which VAT 1A .

Indirect taxes of which value added tax ( VAT ) 1A .

Rolls Royce and the Mustang.

Standard VAT rate is 15 .

The guarantee has to be payable on first demand ( independently from the underlying debt obligation ) .

The guarantee has to be payable on first demand ( independently from the underlying debt obligation ) .

The guarantee has to be payable on first demand ( independently from the underlying debt obligation ) .

The guarantee has to be payable on first demand ( independently from the underlying debt obligation ) . Guarantees given by public entities entitled to levy taxes should either be payable on first demand or otherwise provide for prompt and punctual payment following default .

The guarantee has to be payable on f irst demand ( independently from the underlying debt obligation ) .

Electronic money needs to be redeemable to preserve bearer confidence .

Indirect taxes of which VAT received by EU budget 1B .

The VAT increase will hurt, but there was no other way.

This indicator was affected by the German VAT increase at the beginning of the year .

the staff contribution is repayable at the termination of the employment contract together with accrued interest thereon .

the staff contribution is repayable at the termination of the employment contract together with accrued interest thereon .

Equipment purchased and services provided under the Tempus project are exempt from VAT.

Indirect taxes receivable by EU budget of which VAT received by EU budget 1B .

Capitalisation of expenditure limit based ( below EUR 10 000 excluding VAT no capitalisation )

The consumption growth path in 2007 was strongly influenced by a VAT increase in Germany in January 2007 .

The SPD were able to increase their support simply by pledging not to introduce flat taxes or increase VAT.

Considering VAT increases, along with salary, pension and benefit cuts, some basic goods are becoming less affordable.

Capacity to detect and report atypical trades Comply with market Abuse Directive Comply with Market Abuse Directive

The calculation of the value of a contract shall be based on the total amount payable , net of VAT , as estimated by the ECB .

In the case of Slovenia , the impact of a change in the recording of VAT in 2002 is still under discussion between Eurostat and the Slovenian authorities .

In the very short term , it appears that the changes in VAT in a large euro area country were not fully reflected in prices in January .

Other direct or indirect costs are to be expensed Capitalisation of expenditure limit based ( below EUR 10 000 excluding VAT no capitalisation ) 11.3 .

Firstly, the classic Eurofederalist ideological shift, a single market, a single VAT, a single diplomatic service, a single army and now a single criminal code and a single public prosecutor.

Other direct or indirect costs are to be expensed Capitalisation of expenditure limit based ( below EUR 10 000 excluding VAT no capitalisation )

The value of framework contracts shall be calculated on the basis of the maximum estimated value , net of VAT , of all the contracts envisaged for the total term of the framework agreement .

The lives of such components should be assessed individually Capitalisation of expenditure limit based ( below EUR 10 000 excluding VAT no capitalisation )

Other direct or indirect costs are to be expensed Capitalisation of expenditure limit based ( below EUR 10 000 excluding VAT no capitalisation )

The coalition's intent was to cut public spending whilst increasing VAT (from 16 to 19 ), social insurance contributions and the top rate of income tax.

Since then, Community VAT fraud and distortions in the calculation of GDP, the taxable basis for the fourth resource, have had a perceptible effect on the yield and justice of Community resources.

ECB Annual Report 2007 increased markedly at the beginning of 2007 , mostly influenced by the VAT increase in Germany , and remained at elevated levels throughout the year .

Because of the operation of German tax law , which does not treat the ECB as a business , the rent paid by the ECB reflects the lessor 's VAT inclusive capital costs .

Contracts the estimated value of which , net of VAT , is below the threshold amounts shall be tendered in accordance with the procedures laid down in Chapter III .

Article 5 Redeemability Clarification is needed on the application of redeemability requirements ( the possibility for a consumer to get back his electronic money at all times by credit transfer or in cash ) , with special reference to their application to mobile telecom .

Other direct or indirect costs are to be expensed Capitalisation of expenditure limit based ( below EUR 10 000 excluding VAT no capitalisation ) 11.3 .

Contracts the estimated value of which , net of VAT , equals or exceeds the threshold amounts set out in paragraph 3 , shall be tendered in accordance with the procedures laid down in Chapter II .

In addition , HICP inflation in 2007 was significantly affected by a 3 percentage point VAT increase in Germany , which came into effect on 1 January 2007 .

a legal requirement must be imposed that electronic money is redeemable at par , implying that issuers must be in a position to convert electronic money into central bank money on request of the holder of the electronic money

Tax increasing measures enacted with the budget include an increase in the rates of value added tax and a widening of the bases for income taxes and social security contributions .

Furthermore , the possible VAT rate increase envisaged in the budget for 1 January 2007 may have a direct upward impact on inflation of around 0.7 percentage point in 2007 .