Post by amina147 on Mar 6, 2024 12:52:12 GMT 9.5
In addition, the President has been given the authority to make regulations so that, in case of inflation correction by the said institutions in the accounting period, including the provisional tax periods, the profits or losses that will arise as a result of the inflation adjustment will not be taken into account in the determination of earnings. The regulation in question entered into force on . . , when the Law was published in the Official Gazette. Regulations Made Regarding the Special Consumption Tax (SCT) Law Transactions Cannot Be Established Without Requiring Special Consumption Tax, Based on Ordinary Contracts Concluded Among Motor Vehicle Traders.
In accordance with the Special Consumption Tax Law, deliveries made between "motor vehicle traders" are not subject to Special Consumption Tax. / -d of the SCT Law. In the article, those who trade in Austria Phone Numbers List motor vehicles; It is defined as "those who manufacture, construct or import the goods in the list numbered (II) that are subject to registration and registry, as well as factories, main dealers, regional dealers, dealers, authorized dealers and agencies, and those who are determined to be of this nature by the Ministry of Finance . " In the General Communiqué on List Implementation No.
Special Consumption Tax (II), the Financial Administration requires that the dealership, authorized dealer or agency relationship be established with a contract made before a notary, although there is no requirement to be regulated before a notary in the Law. This time, with the Law No. , in Article / -d of the Special Consumption Tax Law, before the phrase "main dealer" in the definition of motor vehicle dealers, "those who have an officially drawn up contract;" By adding the phrase, parallelism has been achieved between the Law regulation and the Communiqué text.
In accordance with the Special Consumption Tax Law, deliveries made between "motor vehicle traders" are not subject to Special Consumption Tax. / -d of the SCT Law. In the article, those who trade in Austria Phone Numbers List motor vehicles; It is defined as "those who manufacture, construct or import the goods in the list numbered (II) that are subject to registration and registry, as well as factories, main dealers, regional dealers, dealers, authorized dealers and agencies, and those who are determined to be of this nature by the Ministry of Finance . " In the General Communiqué on List Implementation No.
Special Consumption Tax (II), the Financial Administration requires that the dealership, authorized dealer or agency relationship be established with a contract made before a notary, although there is no requirement to be regulated before a notary in the Law. This time, with the Law No. , in Article / -d of the Special Consumption Tax Law, before the phrase "main dealer" in the definition of motor vehicle dealers, "those who have an officially drawn up contract;" By adding the phrase, parallelism has been achieved between the Law regulation and the Communiqué text.