Referitor la apelul initiat privind reglementarile privind TVA,
Fundatia Romanian Angel Appeal doreste sa sustina inititiva de sesizare a consecintelor neresolvarii problemei TVA pentru ONG/uri in fata autoritatilor competente, in sensul stabilirii unor mecanisme nationale, clare si eficiente de scutire, recuperare, sau acoperire a platilor TVA neeligibile, din contributia financiara a Uniunii Europene dar si din alte fonduri nerambursabile aprobate Romaniei *(cum este si cazul Fondului Global de Combatere a HIV/SIDA, Tuberculozei si Malariei), aferente livrarilor de bunuri, prestarilor de servicii si executiei de lucrari, finantate, integral sau partial, conform recomandarilor cuprinse in directiva 6 TVA a Uniunii Europene privind scutirile ce pot fi atribuite anumitor sectoare cheie, precum sanatatea, serviciile sociale, sectorul neguvernamental caritabil s.a.. Extras din: 6 VAT Directive = [Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment OJ L 145, 13.6.1977, p. 1-40 (DA, DE, EN, FR, IT, NL) ] Exemptions Exemptions are possible within the territory of a country for certain activities of public interest, insurance and reinsurance transactions, the leasing or letting of immovable property (with the exception of the provision of accommodation, the letting of premises and sites for parking vehicles, lettings of permanently installed equipment and machinery, hire of safes), supplies of goods used wholly for an exempted activity, and many other activities such as the granting and negotiation of credit, transactions and negotiations concerning deposit funds, payments, transfers, transactions and negotiations concerning currency, and transactions and negotiations concerning shares, or interests in companies or associations Extras din: Council Directive 83/181/EEC <http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi%21celexplus%21pr od%21DocNumber&lg=en&type_doc=Directive&an_doc=1983&nu_doc=181> of 28 March 1983 determining the scope of Article 14(1)(d) of Directive 77/388/EEC <http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi%21celexplus%21pr od%21DocNumber&lg=en&type_doc=Directive&an_doc=1977&nu_doc=388> as regards exemption from value-added tax on the final importation of certain goods [Official Journal L 105 of 23.4.1983] These Directives define the scope of the exemptions from VAT and the practical arrangements for their implementation referred to in Council Directive 77/388/EEC <http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi%21celexplus%21pr od%21DocNumber&lg=en&type_doc=Directive&an_doc=1977&nu_doc=388> . The exemptions are only granted by Member States, under conditions laid down by them, if they entail no distortion of competition or evasion of tax. Conditions governing exemption on the importation of: * capital goods and equipment imported on the transfer of activities; * goods of negligible value (not exceeding 10 euro); * certain agricultural products or products intended for agricultural use; * therapeutic substances, medicines, laboratory animals and biological or chemical substances; * goods for charitable or philanthropic organizations; * goods imported in the context of international relations; * goods for the promotion of trade; * goods imported for examination, analysis or test purposes; * various documents intended for official bodies; * fuel and lubricants present in land motor vehicles and in special containers. Luminita Ratiu Fundraising Coordinator Romanian Angel Appeal Foundation Phone/Fax: +40 21 323 6868 Fax: +40 21 323 2490 Mobile: 0788 271 478 52 Rodiei Str. 030956 Sector 3, Bucharest Romania www.raa.ro <http://www.raa.ro> Acest mesaj si fisierele atasate (daca exista) sunt confidentiale si destinate in exclusivitate destinatarului caruia i-au fost adresate. In consecinta, nici o alta persoana nu are permisiunea de a le distribui, copia sau folosi. Daca nu sunteti destinatarul caruia i-au fost adresate aceste informatii, va rugam sa le stergeti fara a le reproduce, distribui, tipari sau pastra copii si va rugam instiintati administratorul nostru de sistem la [EMAIL PROTECTED] This e-mail and all attachments it may contain are confidential and intended solely for the use of the individual to whom it is addressed and others may not distribute, copy or use it. If you are not the intended recipient, please delete it without reproducing, distributing, printing or retaining copies thereof and notify our email administrator at [EMAIL PROTECTED]
