Tema: Re: atlikejai
Autorius: D2r
Data: 2010-08-05 21:48:07
Paskaityk cia: 
http://ec.europa.eu/environment/enveco/taxation/pdf/vat_final.pdf ir nekulk 
galvos jei nezinai kaip dorai ta galva iskult



Istrauka is nuorodos:

Table 7.1: Summary of VAT Rates for Food in the EU (Source: European 
Commission,

2008a)

Standard

Rate (%)

Food Rate

(%) Notes

BE 21 6, 12, 21

BG 20 20

CZ 19 5

DK 25 25

DE 19 7, 19

EE 18 18

EL 19 9

ES 16 4, 7

Reduced rate of 7% for sales of food, animals and certain

types of products for agricultural purposes

FR 19.6 5.5, 19.6

IE 21 0, 4.8, 13.5

Zero rate for food and drink for human consumption,

this excludes soft drinks, ice cream and confectionery.

IT 20 4, 10

Italy imposes a 'super-reduced' VAT rate on food products

CY 15 0, 5, 15

Zero rate for food & drink for human consumption (excl.

catering, certain products such as alcoholic and manufactured

beverages, ice-cream, chocolate, confectionery,

biscuits and savoury products)

LV 18 5, 18 Reduced rate for products for infants only

LT 18 5, 18

LU 15 3 'Super-reduced' VAT rate on food products.

HU 20 20

MT 18 0

Some confectionery at 5%. Zero rate for food for human/

animal consumption, except supplies of precooked

dishes and highly processed products e.g. icecream,

chocolates, manufactured beverages or those subject

to excise duty, petfoods. Seeds and farm animals

also zero rated.

NL 19 6 Reduced rate for most agricultural/food products.

AT 20 10 Reduced rate is applied to food, agricultural inputs.

PL 22 3, 7, 22

PT 21 5, 12, 21

RO 19 19

SI 20 8.5

SK 19 19

FI 22 17

SE 25 12, 25

UK 17.5 0, 17.5

Zero-rate for food (except "luxury" foods) and nearly all

agricultural products (except for horses).

"Anwe" <vardenis.pavardenis@ne.lt> wrote in message 
news:i3epo3$6n0$1@trimpas.omnitel.net...
>O kaip kažkur Europoj išskaičiavo 21 proc. kažkokiom prekių kategorijoms? 
>Ir kaip 33 proc.?
>
> "D2r" <asd@google.lt> wrote in message 
> news:i3enk5$49h$1@trimpas.omnitel.net...
>> atsakymas aiskus kaip diena.. nes musu valdininkai kazkada kazkur girdejo 
>> kad kazkur europoje yra 21 proc pvm. ir nesvarbu kad tik kazkokiom prekiu 
>> kategorijoms, nesvarbu kad i tas kategorijas toli grazu neiena butinojo 
>> reikalingumo prekes o praktishkai tik alkogolis ir t.t. Px jiems ant 
>> to... jie sako kitur taip yra reiskia ir pas mus taip bus... t.y. 
>> nesiparina, neskaido prekes i kategorijas bet visiems ipiso 21 proc.. 
>> aciu dievui jie negirdejo kad kazkur yra 33% :)
>>
>> Idiotai
>>
>> "Raulis" <Raulis@omni.lt> wrote in message 
>> news:i3do5v$nfd$1@trimpas.omnitel.net...
>>>O kodėl pėvėemas 21 procentas? Atsakyk
>>
>>
>
>