Source: http://tax.mofcom.gov.cn/tax/taxfront/en/article.jsp?c=30105&tn=3&id=5f3929bdf9ef4480ad148345b6042473
Timestamp: 2018-01-21 18:45:59
Document Index: 565151736

Matched Legal Cases: ['§ 3', '§ 19', '§ 21', '§ 441', '§ 4', '§ 5', '§ 6']

（2）Value-added Tax in Estonia
§ 3. Taxable person and tax liability
(1) A person liable to value added tax (hereinafter taxable person) is a person, including a legal person in public law or a state, rural municipality or city authority (hereinafter person), who is engaged in business and is registered or required to register as a taxable person (§ 19). A person is a natural person or a legal person, including a legal person in public law or a state, rural municipality or city authority. A taxable person of a foreign state or another Member State is a person, including a pool of assets or association of persons without the status of legal person, treated as a person liable to value added tax according to the legislation of the state in question.
(2) A person liable to value added tax with limited liability (hereinafter taxable person with limited liability) is a person, except a natural person not engaged in business, who is registered or required to register as a taxable person with limited liability (§ 21). A taxable person with limited liability of another Member State is a person, including a pool of assets or association of persons without the status of legal person, who is registered for value added tax in that Member State and whose tax liabilities correspond to the tax liabilities of a taxable person with limited liability.
(3) A taxable person or taxable person with limited liability shall pay value added tax as of the date of registration as a taxable person or taxable person with limited liability.
(31) A foreign taxable person is not deemed to be an Estonian taxable person due to its permanent establishment located in Estonia and engaged in business if the foreign person does not participate in a transaction or act subject to taxation through its permanent establishment located in Estonia.
(4)A taxable person shall calculate value added tax on the transactions and acts specified in subsection 1 (1) of this Act and, in the case of supply specified in clause 1 (1) 1) of this Act, the taxable person shall pay value added tax on the following:
1)supply subject to taxation (hereinafter taxable supply);
2) the services received from a foreign person engaged in business who is not registered as a taxable person in Estonia and who has no permanent business establishment in Estonia through which the person engages in business in Estonia;
[RT I 2009, 56, 376 - entry into force 1.01.2010];
3)the acquisition of goods to be installed or assembled in Estonia from a person of another Member State engaged in business who is not registered as a taxable person in Estonia and who has no permanent business establishment in Estonia through which the person engages in business in Estonia;
4) the acquisition of goods as the acquirer in a triangular transaction;
5)the acquisition of goods not listed in clauses 3) and 4) of this subsection from a foreign person engaged in business who is not registered as a taxable person in Estonia and who has no permanent business establishment in Estonia through which the person engages in business in Estonia.
6)From another taxable person on the acquisition of goods listed in subsection 411(2) of this Act.
(5) A taxable person with limited liability shall pay value added tax on acts specified in clauses 1 (1) 2) and 5) of this Act and acts listed in clauses (4) 2)-5) of this section.
(6) The following shall also pay value added tax:
1) a debtor within the meaning of the Community Customs Code (Council Regulation No 2913/92/EEC);
2) a person not registered as a taxable person, on transactions concerning which the person has issued an invoice or other sales document in which the amount of value added tax is indicated;
3) a person not registered as a taxable person or taxable person with limited liability, except the persons specified in subsections 39 (1) and (2) of this Act who acquires a new means of transport from another Member State;
4)a person not registered as a taxable person or taxable person with limited liability who acquires alcohol, tobacco product or fuel, except within the meaning of the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act (hereinafter excise goods) from another Member State, except for a natural person who acquires excise goods for personal use.
5)the owner of the goods upon the termination thereby of the tax warehousing (§ 441) of the goods without transfer of the goods. This provision does not apply in cases where a person was the owner of the goods already at the time the goods were placed in the tax warehouse, except if the goods were stored at a tax warehouse following the domestic supply, import or intra-Community acquisition of the goods, and the goods were not transferred during the time they were stored at the tax warehouse.
6)the owner of excise goods under excise duty suspension arrangement upon taking thereby the excise goods out of the excise warehouse without transfer of the excise goods, except upon transporting the excise goods from one excise warehouse to another. This provision does not apply in cases where a person was the owner of the excise goods already at the time the excise goods were placed in the excise warehouse and the excise goods were not transferred in the excise warehouse. If the excise goods under excise duty suspension arrangement taken out of the excise warehouse have also been placed in a tax warehouse, clause 5) of this subsection shall apply.
[RT I, 27.03.2012, 7 - entry into force 01.04.2012]
Chapter 2 TAXABLE TRANSACTIONS AND ACTS
§ 4. Supply
(1)The following are supply:
1)the transfer of goods and provision of services in the course of business activities;
2)self-supply of goods or services;
3) the transport of goods to another Member State, without transferring them, for them to be used for business purposes there (clause 7 (1) 3)).
4)expropriation of goods for a charge.
(2) The following are not deemed to be supply:
1) the transfer of an enterprise or a part thereof within the meaning of the Law of Obligations Act.
2)the owner taking goods out of Estonia without transferring them, except in the case specified in clause (1) 3) of this section;
3) granting use of state assets without charge within the meaning of the State Assets Act and privatisation of state, rural municipality or city assets;
4) handing over the assets of a company, non-profit association or foundation to another company, non-profit association or foundation upon the merger, division or transformation of the company, non-profit association or foundation;
5) [Repealed - RT I 2008, 58, 324 – entry into force 1.01.2010]
6) handing over, in business interests, goods free of charge as product samples not for sale or handing over goods the taxable value of which does not exceed 10 euros for advertising purposes;
7) [Repealed - RT I 2008, 58, 324 - entry into force 1.01.2009]
§ 5. Export of goods
(1)The export of goods means the following:
1)the transfer of Union goods by the transferor of the goods or foreign acquirer of the goods with transport of the goods to a destination outside the customs territory of the Union;
2)the re-export of non-Union goods placed under the temporary importation procedure with partial relief from import duties from the Union customs territory under the customs-approved treatment of re-exportation;
3)the re-export of non-Union goods placed under the inward processing procedure applying the suspension system from the Union customs territory, or the re-exportation of non-Union goods as take-away supplies or consumption supplies on board a vessel or aircraft bound for a third country under the customs-approved treatment of re-exportation;
4)the transfer of goods exported from the Union customs territory under the outward processing procedure and the discharge of the procedure for the goods;
5)the transfer of goods by the transferor of the goods or foreign acquirer of the goods to a third country which belongs to the customs territory of the Union.
(2)The transfer of goods to a third country natural person for transportation to the third country in baggage with which the person is travelling may also be treated as the export of goods, if all of the following criteria are met:
1)the natural person is resident in the third country;
2)the sales price of the goods transferred to a person by the same taxable person at the same point of sale on the same date, together with value added tax, exceeds 38 euros;
[RT I, 20.12.2011, 2 - entry into force 01.01.2012]
3)the purchaser takes the goods in unopened packaging out of the Community not later than by the end of the third month following the transfer of the goods;
4) the taxable person has a document with customs confirmation certifying that the purchaser has taken the goods out of the Union.
(3) The procedure for treating goods transferred to third country natural persons as exports shall be established by a regulation of the Minister of Finance.
(4) The transfer of goods to a traveller bound for a third country at sales facilities located in the customs control zone of an international airport open for passenger traffic is also treated as the export of goods.
(5) The export of goods is certified by the documents in proof of taking the goods out of the Community and transfer of the goods. The tax authority has the right to request additional documents in proof of the export of goods.
(6) The procedure for treating goods transferred at sales facilities located in the customs control zone of an international airport open for passenger traffic as exports shall be established by a regulation of the Minister of Finance.
§ 6. Import of goods
(1)The import of goods means the following:
1)the placing of non-Union goods under the customs procedure of release for free circulation, the temporary importation procedure with partial relief from import duties or the inward processing procedure applying the drawback system;
2)the placing of goods covered by the outward processing procedure under the customs procedure of release for free circulation;
3)other cases which result in a customs debt within the meaning of the Community Customs Code.
(2)The placing of non-Union goods under the customs procedure of release for free circulation is not deemed to be import if it:
(3)[RT I, 18.02.2014, 2 - entry into force 01.03.2014]
1)was preceded by the placing of the goods under the temporary importation procedure with partial relief from import duties or the inward processing procedure applying the drawback system;
2)is directly followed by the transport of the goods to a third country which is a part of the customs territory of the Union, and the goods are to remain under customs supervision until they are carried out of Estonia.
(3)The goods are deemed to be imported in Estonia if the goods are placed under the customs procedures specified in subsection (1) of this section in Estonia.
(4)The transport of goods which have been assigned customs status as being Union goods from a third country to Estonia is also deemed to be import of goods in Estonia.