The turnover to which you apply the flat rate is all that you receive including the VAT.

You do not need a certificate to apply the reduced rate to such supplies (see paragraph 3.5).

They then need to apply the basic rate to arrive at the amount of tax due.

You must keep sufficient evidence to substantiate applying the lower rate of tax to any particular disposal of waste.

This method involves recording the maximum weight that a lorry, skip, rail wagon, etc. is permitted to carry and applying the appropriate rate of tax.

New Member States would also be allowed to apply the reduced rate so that there would be no distortions of competition in the EU.

The aim of applying the reduced rate is to make it applicable to a wider range of essential goods and services.

It gives the Member States more flexibility in applying the minimum rate of 57 % of the retail price.

You can only apply the lower rate of tax if you can obtain and retain sufficient evidence.

The tax increase would have the effect of raising the tax rate for the state's wealthiest residents by applying the top rate to a larger share of their income.