<div style="text-align:center;font-family:arial,helvetica,sans-serif"><font>==============================</font><font>=======================<br> L O W L A N D S - L - 05 August 2012 - Volume 02<br>
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<p style="margin:0in 0in 0.0001pt;text-align:left"><font><br></font></p><div style="text-align:left">From: <span class="gI"><span name="Roger Thijs" class="gD">Roger Thijs</span> <span class="go"><a href="mailto:rogerthijs@yahoo.com">rogerthijs@yahoo.com</a></span></span><br>
Subject: <span class="gI">LL-L History</span><br>
<br>
<div><span>I guess there are different <strong>definitions of Europe</strong>.
I'm momentarily struggling with finding the proper sales tax rate for a
job to be done for - and invoicable to - a German customer, with the
job to be done for them though on the site of their subsidiary in
Belgium.</span></div><div><span></span> </div><div><span>Going to he
(Belgian, European) sales tax law, I see that (except for obvous
exclusions as the Faroese Islands and Greenland) there are many other
territories excluded from taxable Europe.</span></div><div><span></span> </div><div><span>Included
though (see below) are Monaco, the Island of Man, the British zones on
Cyprus. (However enclaved San Marino, Andorra, VaticanCity are not
listed as included)</span></div><div><span></span> </div><div><span>Below the Canary Islands are
excluded from the tax territory, the Azores apparently are not(?)</span></div><div><span></span> </div><div><span>Regards,</span></div><div><span>Roger</span></div><div><span></span> </div><div><span><em>Excerpt from the Belgian VAT Code.</em></span></div>
<div><span><em></em></span> </div><div><span><em>§
3. Het "binnenland" komt overeen met de werkingssfeer van het Verdrag
tot oprichting van de Europese Gemeenschap zoals dit in artikel 299 voor
elke lidstaat is omschreven.</em></span></div><div><span><em></em></span> </div><div><span><em>ARE OUT</em></span></div><div><br><em>§ 4. Het binnenland omvat niet de volgende nationale grondgebieden : <br>1° Bondsrepubliek Duitsland : <br>
a) het eiland Helgoland; <br> b) het grondgebied van Büsingen; <br>2° Koninkrijk Spanje : <br> a) Ceuta; <br> b) Melilla; <br>3° Italiaanse Republiek : <br> a) Livigno; <br> b) Campione
d'Italia; <br> c) de nationale wateren van het meer van Lugano; <br>4° Verenigd Koninkrijk van Groot-Brittannië en Noord-Ierland : <br> Gibraltar. <br>Het binnenland omvat evenmin de volgende nationale grondgebieden : <br>
1° Koninkrijk Spanje : de Canarische Eilanden; <br> 2° Franse Republiek : de overzeese departementen; <br> 3° Helleense Republiek : de Berg Athos; <br> 4° Verenigd Koninkrijk van Groot-Brittannië en Noord-Ierland : de Kanaaleilanden; <br>
5° Republiek Finland : de Aland-eilanden. </em></div><div><span><em>ARE IN THOUGH</em></span></div><div><span><em></em></span> </div><div><span><em>§ 5. Voor de toepassing van dit Wetboek worden geacht deel uit te maken van :<br>
1° het Verenigd Koninkrijk van Groot-Brittannië en Noord-Ierland : het Eiland Man;<br>2° de Franse Republiek : het Vorstendom Monaco;<br>3° de Republiek Cyprus : de zones Akrotiri en Dhekelia die
onder de soevereiniteit van het Verenigd Koninkrijk vallen.</em></span></div><span style="line-height:normal;text-indent:0px;border-collapse:separate;letter-spacing:normal;font-variant:normal;text-transform:none;font-style:normal;font-size:medium;white-space:normal;word-spacing:0px"><span style="line-height:normal;text-indent:0px;border-collapse:separate;letter-spacing:normal;font-variant:normal;text-transform:none;font-style:normal;font-size:medium;white-space:normal;word-spacing:0px"><span style="line-height:normal;text-indent:0px;border-collapse:separate;letter-spacing:normal;font-variant:normal;text-transform:none;font-style:normal;font-size:medium;white-space:normal;word-spacing:0px"><span style="line-height:normal;text-indent:0px;border-collapse:separate;letter-spacing:normal;font-variant:normal;text-transform:none;font-style:normal;font-size:medium;white-space:normal;word-spacing:0px"><span style="line-height:normal;text-indent:0px;border-collapse:separate;letter-spacing:normal;font-variant:normal;text-transform:none;font-style:normal;font-size:18px;white-space:normal;word-spacing:0px"><span style="line-height:normal;text-indent:0px;border-collapse:separate;letter-spacing:normal;font-variant:normal;text-transform:none;font-style:normal;font-size:14px;white-space:normal;word-spacing:0px"><span style="line-height:normal;text-indent:0px;border-collapse:separate;letter-spacing:normal;font-variant:normal;text-transform:none;font-style:normal;font-size:18px;white-space:normal;word-spacing:0px"><span style="line-height:normal;text-indent:0px;border-collapse:separate;letter-spacing:normal;font-variant:normal;text-transform:none;font-style:normal;font-size:18px;white-space:normal;word-spacing:0px"><span style="line-height:normal;text-indent:0px;border-collapse:separate;letter-spacing:normal;font-variant:normal;text-transform:none;font-style:normal;font-size:14px;white-space:normal;word-spacing:0px"><span style="line-height:normal;text-indent:0px;border-collapse:separate;letter-spacing:normal;font-variant:normal;text-transform:none;font-style:normal;font-size:22px;white-space:normal;word-spacing:0px"><span style="line-height:normal;text-indent:0px;border-collapse:separate;letter-spacing:normal;font-variant:normal;text-transform:none;font-style:normal;font-size:16px;white-space:normal;word-spacing:0px"><span style="line-height:normal;text-indent:0px;border-collapse:separate;letter-spacing:normal;font-variant:normal;text-transform:none;font-style:normal;font-size:16px;white-space:normal;word-spacing:0px"></span></span></span></span></span></span></span></span></span></span></span></span><blockquote style="margin:0px 0px 0px 0.8ex;border-left:1px solid rgb(204,204,204);padding-left:1ex" class="gmail_quote">
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