外国税制

　　In relations with non-EU countries， to avoid double taxation， non-taxation or the distortion of competition， the EU countries may consider:　　(1) the place of supply of certain services situated within their territory as being situated outside the EU， if effective use and enjoyment takes place outside the EU;　　(2) the place of supply of certain services situated outside the EU as being situated within the EU country， if effective use and enjoyment takes place within their territory.　　The place of importation of goods is the EU country where the goods are located when they enter the EU.　　2. 2. 1.6 Chargeable event and chargeability of VAT　　Except a number of specifically listed cases， the chargeable event for tax occurs and tax becomes chargeable when the goods or services are provided.　　In the case of intra-EU acquisition of goods， the chargeable event occurs when the acquisition is made and the tax becomes chargeable on the 15th day of the month following the acquisition. However，if an invoice is issued before that date， the tax becomes chargeable on the date the invoice is issued.　　However， from 1 January 2013， VAT shall become chargeable on issue of the invoice， or on expiry of the time limit if no invoice has been issued by that time.　　In the case of the importation of goods， the chargeable event occurs and tax becomes chargeablewhen the goods are introduced into an EU country.　　2. 2. 1. 7 Taxable amount　　In respect of the supply of goods and services and the intra-EU acquisition of goods， the taxable amount includes everything which constitutes consideration obtained by the supplier for transactions by the customer. This includes subsidies directly linked to the price of these transactions. The amount also includes taxes， duties， levies and charges (excluding the VAT itself) and incidental expenses charged by the supplier to the customer but excludes certain price reductions， rebates and price　　discounts and repayments of expenses incurred.　　In the case of importations of goods， the taxable amount is the value for customs purposes. It includes taxes， duties， levies and other charges due outside the EU country of importation， and those due by reason of the importation ( excluding the VAT itself) and incidental expenses (packing， transport， etc.) .　　2. 2. 1. 8 Rates of VAT　　Taxable transactions are taxed at the rates and under the conditions set by the EU country where they take place. The standard rate of VAT is set as a percentage of the taxable amount which， until 31 December 2015 ， may not be less than 15o-/o .　　EU countries may apply one or two reduced rates of not less than 5% . The reduced rates may only be applied to supplies of goods and services in the categories listed in Annex III to the VAT directive.　　……