Source: http://tax.mofcom.gov.cn/tax/taxfront/en/article.jsp?c=30105&tn=3&id=efd1915e4bb8491fb7e064f76375df6d
Timestamp: 2018-07-21 17:29:46
Document Index: 629980885

Matched Legal Cases: ['§ 441', '§ 154', '§ 3891', '§ 154', '§ 3891', '§ 442', '§ 45', '§ 46', '§ 32', '§ 31', '§ 31', '§ 47', '§ 49']

（16）Value-added Tax in Estonia -- finished
§ 441. Tax warehousing
(1) Tax warehousing means placing the Union goods specified in Annex V to Council Directive 2006/112/EC in a place approved by the tax authority for the purpose of application of value added tax incentives. A tax warehouse is a place where tax warehousing is carried out.
(2) The keeper of a tax warehouse must provide security in order to guarantee performance of tax obligations which may arise with regard to the goods stored in the tax warehouse. The security shall be given and released, used and the amount thereof calculated pursuant to the procedure concerning the security prescribed by the customs rules for customs warehouses, taking account of the differences regarding tax warehouses.
(3) A permit issued by the tax authority is required for operating a tax warehouse. A person wishing to operate a tax warehouse shall submit a written application containing the information necessary for obtaining a permit for operating a tax warehouse.
(4) The tax authority shall issue a permit for operating a tax warehouse if the following conditions are met:
1) the accounting of the applicant enables the tax authority to check the activities of the applicant;
2) the applicant keeps accurate accounts concerning the movement of the goods;
4) the applicant has submitted accurate data to the tax authority;
5) the application is economically justified.
(5) The tax authority may refuse to issue a permit for operating a tax warehouse if, within a period of six months before the date of submission of the application, the applicant has been punished for a misdemeanour provided by §§ 154 or 156 of the Taxation Act, or the applicant has committed a criminal offence specified in §§ 3891 or 3892 of the Penal Code if information concerning the punishment has not been expunged from the punishment register.
(6) The keeper of a tax warehouse shall keep stock records of all the goods admitted in the tax warehouse in a form approved by the tax authority. Goods shall be entered in the warehouse stock records without delay after the relevant person brings the goods in the tax warehouse. The stock records must enable the tax authority to identify the goods, and must record the transactions carried out with the goods as well as the movements of the goods.
(7) The goods are deemed to be admitted in the tax warehouse after they have been entered in the warehouse stock records. Tax warehousing is deemed to be terminated after the goods have been deleted from the warehouse stock records.
(8) If as a result of processing, goods no longer belong to the list of goods specified in Annex V to Council Directive 2006/112/EC, the tax warehousing of the goods shall be immediately terminated.
(9) Goods which are admitted in a tax warehouse may be transferred to another tax warehouse without suspending the tax warehousing. The keeper of the sending tax warehouse is liable for the performance of the tax obligation until the goods are entered in the stock records of the other tax warehouse. If goods are unlawfully taken out of the place prescribed for tax warehousing, the keeper of the tax warehouse and the person who took the goods out shall bear solidary liability for the performance of the tax obligation provided in clause 3 (6) 5) of this Act.
(10) Goods missing from a tax warehouse are deemed to be goods unlawfully taken out of the place prescribed for tax warehousing. Upon comparing the results of measurements of liquids or bulk with the data submitted concerning such goods, the tax authority may consider the measurement uncertainty of the measurement process. If goods are lost to an extent which exceeds the measurement uncertainty, the warehouse keeper must prove to the tax authority that the loss occurred by virtue of unforeseeable circumstances, a natural process or the particular nature of the goods.
(11) The tax authority may suspend a permit for operating a tax warehouse for up to two calendar months and set a term for elimination of the differences based on which the permit was suspended, for compliance with the requirements of the tax authority or for taking the goods out of the tax warehouse, if:
1) within a period of six months before the date of suspension of the permit, the warehouse keeper has been punished for a misdemeanour provided by §§ 154 or 156 of the Taxation Act or the warehouse keeper has committed a criminal offence specified in §§ 3891 or 3892 of the Penal Code;
2) the keeper of the warehouse has tax arrears;
3) false information has been submitted upon application for the permit;
4) the operation of the tax warehouse does not conform to the requirements for operating a tax warehouse;
5) the obligation to provide a tax warehouse security has not been performed.
(12) A permit for operating a tax warehouse shall be invalidated on the basis of a written application of the warehouse keeper or on the initiative of the tax authorities. The tax authority may revoke a permit if:
1) the permit was suspended prior to revocation on the grounds specified in clause 11 1) of this section;
2) the warehouse keeper fails to eliminate the circumstances underlying the invalidation of the permit within the specified term.
(13) The requirements for tax warehouses and the procedure for the issue, suspension and invalidation of a permit for operating a tax warehouse, and the procedure for the storage and transport of the goods admitted to a tax warehouse shall be established by a regulation of the Minister of Finance.
§ 442. Securities
(1) To secure the performance of the tax liability which may arise, the tax authority shall have the right to require a security from the handler of alcohol, the handler of tobacco products and the handler of fuel in accordance with the procedure established in the Taxation Act.
(2) The seller of liquid fuel shall submit security to the tax authority in the procedure established in the Liquid Fuel Act.
§ 45. Taxation of supply based on contracts entered into before entry into force of this Act
(1) This Act also applies to the taxation of supply which is based on contracts entered into before the entry into force of this Act if the actual supply is effected after the entry into force of this Act.
(2) In the following cases, supply is deemed to have been effected during the time governed by the Value Added Tax Act in force until the entry into force of this Act:
1) if supply is created pursuant to the Value Added Tax Act in force until the entry into force of this Act prior to the entry into force of this Act but, pursuant to this Act, upon the entry into force of this Act or later;
2) if supply is created pursuant to the Value Added Tax Act in force until the entry into force of this Act upon the entry into force of this Act or later but, pursuant to this Act, prior to the entry into force of this Act. In both cases, the taxable person shall perform any obligations relating to value added tax pursuant to the Value Added Tax Act in force until the entry into force of this Act.
§ 46. Implementation of Act
(1) Persons who have been registered as taxable persons on the basis of the Value Added Tax Act in force until the entry into force of this Act and who have not been deleted from the register are deemed to be taxable persons as of the entry into force of this Act. Taxable persons who have been registered as a single taxable person on the basis of the Value Added Tax Act in force until the entry into force of this Act and the decision concerning whose registration as a single taxable person has not been annulled are deemed to be a single taxable person as of the entry into force of this Act.
(2) A person specified in subsection (1) of this section shall submit a value added tax return and pay value added tax for the taxable period prior to the entry into force of this Act pursuant to the procedure prescribed by the Value Added Tax Act in force prior to the entry into force of this Act.
(3) Value added tax shall not be imposed on the transfer of construction works and land under construction works before the commencement of use of the construction works, if the construction commenced prior to the entry into force of this Act, and on the transfer of plots if there are no construction works thereon and the plots of land were acquired prior to the entry into force of this Act (clause 16 (2) 3)).
(4) If a taxable person notified the tax authority prior to 1 January 2004 in writing of the person’s wish that the supply of the person’s dwelling or services of leasing a dwelling or supply of costs relating to land tax and building insurance demanded by the person as the lessor of a dwelling from the recipient of the service be taxed, taxation of such supply may continue until 1 May 2014.
(5) The period for the recalculation of input value added tax (§ 32) on immovables which a taxable person has been using for business for less than five calendar years upon the entry into force of this Act shall be extended to ten calendar years as of the commencement of use of the immovables for business. The number of calendar years from the commencement of use of the immovables for business until the entry into force of this Act shall be multiplied by two upon calculation of the recalculation period.
(6) The right to apply an exemption from value added tax or the 0 per cent value added tax rate granted by the tax authority pursuant to § 31 of the Value Added Tax Act in force until the entry into force of this Act shall be valid even if the transaction or act to which the decision of the tax authority pertains is performed after the entry into force of this Act. Value added tax paid on goods or services until the entry into force of this Act shall be refunded under the conditions and pursuant to the procedure established on the basis of § 31 of the Value Added Tax Act in force until the entry into force of this Act.
(7) The provisions of the Value Added Tax Act in force until the entry into force of this Act apply to the transfer of goods pursuant to a capital lease contract entered into prior to the entry into force of this Act on the condition that the goods have been transferred into the possession of the contractual user of the goods prior to the entry into force of this Act.
(8) The use for purposes other than business purposes of automobiles, upon the acquisition of which the taxable person partially deducted input value added tax pursuant to subsection 21 (2) of the Value Added Tax Act in force until the entry into force of this Act or pursuant to analogous provisions of an earlier Value Added Tax Act, shall not be taxed as self-supply.
(10) The provisions of the Value Added Tax Act in force until the entry into force of this Act apply to Community goods or goods in free circulation in the Czech Republic, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia or the Slovak Republic (hereinafter acceding countries) which are transported to Estonia and on the export of which customs formalities are completed in the Community or the acceding country prior to the entry into force of this Act until value added tax is paid on the import of the goods.
(11) If a person does not have the right to deduct input value added tax and cannot apply for a refund of value added tax on the basis of subsection 35 (1) of this Act, value added tax paid upon the import of goods covered by the temporary importation procedure with total relief from import duties shall be refunded to the person as of the entry into force of this Act, on the condition that the person proves that earlier export of the goods from a Member State of the Community or an acceding country has not given rise to the application of the 0 per cent value added tax rate, an exemption from value added tax or a refund of value added tax.
(12) If goods which are undergoing the outward processing procedure in the Community or an acceding country upon the entry into force of this Act are transported into Estonia under customs supervision, the provisions of the Value Added Tax Act in force until the entry into force of this Act apply to the goods until value added tax is paid on the import of the goods.
(13) If Estonian goods which were transported to a Member State of the Community or an acceding country for purposes which comply with the purposes of applying the temporary importation procedure with total relief from import duties prior to the entry into force of this Act are transported into Estonia under customs supervision, the provisions of the Value Added Tax Act in force until the entry into force of this Act apply to the goods until the goods are imported.
(14) If goods which were undergoing the processing procedure under customs control in Estonia on 1 January 2009 are placed under the customs procedure of release for free circulation, the provisions of this Act in force on 31 December 2008 apply to the import of the goods.
(15) Decisions concerning the registration as a single taxable person and made before 31 December 2009 shall be annulled as of 1 January 2010.
(16) Until 31 December 2011 the export of goods is deemed to be the transfer of the goods to a third county natural person for transportation to the third country in baggage with which the person is travelling if the sales price of the goods in the packaging transferred to the person by the same taxable person at the same point of sale on the same date, with value added tax, exceeds 38.35 euros and the criteria provided for in clauses 5 (2) 1), 3) and 4) of this Act are met.
(17) As an exemption from subsection 35 (1) 5) of this Act a taxable person of another Member Stete is entitled to submit the application for return of the value added tax paid in Estonia upon import or acquisition of goods or service received used for the purpose of business created in the country of location in 2009 at the latest by 31 March 2011.
[RT I, 10.12.2010, 3 - entry into force 01.01.2011 - is applied retroactively pursuant to subsection 50 (6) as of 1 October 2010)
§ 47. – § 49. [Omitted from this text]
(1) This Act enters into force as of Estonia’s accession to the European Union.
(2) Section 48 of this Act enters into force on 1 January 2004.
(3) [Repealed - RT I 2007, 17, 83 - entry into force 01.03.2007]
(4) [Repealed - RT I 2007, 17, 83 - entry into force 01.03.2007]
(5) Subsection 40 (10) of this Act applies until 31 December 2007.
(6) Subsection 46 (17) of this Act is applied retroactively as of 1 October 2010.
1 The Eighth Council Directive 79/1072/EEC on the harmonisation of the laws of the Member States relating to turnover taxes — Arrangements for the refund of value added tax to taxable persons not established in the territory of the country (OJ L 331, 27.12.1979, pp. 11-19), as last amended by Directive 2006/98/EC (OJ L 363, 20.12.2006, pp.129-136), Thirteenth Council Directive 86/560/EEC on the harmonisation of the laws of the Member States relating to turnover taxes — Arrangements for the refund of value added tax to taxable persons not registered in Community territory (OJ L 326, 21.11.1986, pp.40-41; Council Directive 2006/112/EC on common system of value added tax (OJ L 347, 11.12.2006, pp.1-118), as last amended by Directive 2010/23/EU (OJ L 72, 20.03.2010, pp.1-2); Council Directive 2007/74/EC on the exemption from value added tax and excise duty of goods imported by persons travelling from third countries (OJ L 346, 29.12.2007, pp.6-12); Council Directive 2008/9/EC laying down detailed rules for the refund of value added tax , provided for in Directive 2006/112/EC, to taxable person not established in the Member State of refund but established in another Member State (OJ L 44, 20.02.2008, pp.23-28), as last amended by Directive 2010/66/EU (OJ L, 275, 20.10,2010, pp.1-2).