Australian Broker Magazine

15/08/ · The Orchard Music, UMG (on behalf of Cooking Vinyl Australia Pty Ltd); UMPI, Broma 16, ASCAP, CMRRA, Bicycle Music Co. (Publishing), and 20 .

Wird das "Grundprogramm" durchgeführt, so kann der Kunde, der das auf dem Gutschein aufgeführte Produkt kauft, den Gutschein dem Einzelhändler vorlegen, der ihn annehmen kann. Would you like to keep them? The financial institution may limit the accounts which may be used for BPAY payments, and save the biller references information for use by the customer for future payments.

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AKP ist ein differenzierter S1P1 Modulator, der potenziell klinische Anwendungen für eine Reihe von Entzündungs-, Immun- und Gefäßerkrankungen bieten kann.

Andernfalls wäre der Grundsatz der Neutralität der Mehrwertsteuer gegenüber den Steuerpflichtigen, zu denen der Hersteller gehört, nicht gewahrt. Gleichwohl bringt sie den oben genannten Grundsatz der Neutralität der Stellung der Steuerpflichtigen zum Ausdruck. Andernfalls würde die Steuerverwaltung, und zwar zu Lasten des Steuerpflichtigen, als Mehrwertsteuer einen Betrag erheben, der höher wäre als derjenige, den der Endverbraucher tatsächlich gezahlt hat.

Für die Parteien des Ausgangsverfahrens ist das Verfahren ein Zwischenstreit in dem bei dem vorlegenden Gericht anhängigen Rechtsstreit; die Kostenentscheidung ist daher Sache dieses Gerichts. November vorgelegten Fragen für Recht erkannt:. This site uses cookies to improve your browsing experience. Would you like to keep them? Skip to main content. This document is an excerpt from the EUR-Lex website.

EU case law Case law Digital reports Directory of case law. Need more search options? Use the Advanced search. Help Print this page. Expand all Collapse all. Languages and formats available. Mehrwertsteuer Abgaben Case law directory code: Gerichtshof Country or organisation from which the decision originates: Notes relating to the decision: Revue de jurisprudence fiscale p.

Galler Europarechtsbriefe p. Business Promotion Schemes, Intertax p. O prosdiorismos forologiteas vasis gia ton F. Chronique fiscale communautaire jurisprudence. Umsatzsteuerliche Bemessungsgrundlage bei Preisnachlässen des Herstellers an Endkunden, Internationales Steuerrecht p.

Vertrag zur Gründung der Europäischen Wirtschaftsgemeinschaft Link Select all documents mentioning this document Case affecting: N 30 - 35 L N 18 - 24 LTIT Das Ausgangsverfahren 12 Am The operating company would allocate a biller number to the business, which would be printed with the BPAY logo on their bills, as well as an indication of what reference number a customer should use when making a payment.

To make a payment, a customer would visit his or her financial institution's online, mobile or telephone banking facility, where he or she would enter the biller code, reference number and payment amount as well as an indication of the account to be debited, which may also be a credit card.

Some billers do not accept credit cards or accept payment from a limited list of credit cards in payment through BPAY. The financial institution may limit the accounts which may be used for BPAY payments, and save the biller references information for use by the customer for future payments. The customer does not need to register for the service. The customer would usually not be required to pay a fee for the service, but the biller would usually pay a fee to its bank, and the credit card company if a card was used in payment.

After a customer has made a payment using BPAY, the financial institution where the payment was made would send by electronic funds transfer the payment details to the biller's bank if different and the biller's bank would credit the biller's designated bank account with the payment amount, and the biller will be advised of the customer reference number and payment amount, for automatic or manual entry into its accounting system.

Transactions completed before a cut-off time set by the financial institution will normally be processed and paid on the same day, otherwise it will be processed on the next business day. The remitting bank may charge the biller's bank an interchange fee. The BPAY system was launched on 18 November as an electronic bill payment system for bill payments by phone. It was the world's first single bill payment service adopted across the banking sector. In BPAY View was introduced, which delivers bills and statements electronically through Australian financial institution's internet banking sites.

As of January , BPAY payments can be made through more than participating Australian banks, credit unions and financial institutions. From Wikipedia, the free encyclopedia.