3,072 research outputs found
(I) Onderzoekingen over steenkolenteer, door dr. Ir. F. J. Nellensteyn, directeur van het laboratorium voor chemisch-technisch onderzoek van bouwstoffen voor den wegenbouw te delft: (II) De analyse van verhard beton, door ir. R. Loman, ingenieur van den rijkswaterstaat
No full textOn the liability of the uninformed taxable person in EU VAT
No full textIn this contribution, the author analyses the information need of the taxable person in EU value added tax (VAT). He explores the extent to which the taxable person depends, in the course of taxation, on the provision of information that is held by others. In addition, the author discusses EU Court of Justice (ECJ) case law in order to establish whether the taxable person can be held liable for the payment of VAT in case that person is unable to obtain all necessary information.</p
Unpaid tax collectors: the ‘public’ function of private parties in EU VAT
No full textThis contribution centres on the legal position of private parties ('VAT entrepreneurs') who are tasked with the collection of Value Added Tax (VAT) on behalf of the public authorities. The author discusses the main characteristics of the EU VAT system, and concludes that the VAT entrepreneurs do not have at their disposal any of the investigative competences that traditional fiscal public bodies such as the tax authorities enjoy (e.g. the possibility of instigating tax audits). As such, they are exposed to the risk of not having sufficient information to apply VAT to their transactions in line with the legal requirements - potentially leading to double taxation, non-taxation, and other adversities. The central research aim of this contribution is to establish whether VAT entrepreneurs should, with regard to their 'public' function as unpaid tax collectors, enjoy information procurement prerogatives similar to those enjoyed by conventional tax authorities. To that end, the author explores various options to reinforce the information procurement capabilities of VAT entrepreneurs
Diversity and resistance of microorganisms in a European spacecraft testing clean room
No full textThis thesis is part of ESA’s effort to advance Europe’s employed planetary protection policy
to avoid unwanted contamination of our solar bodies due to mankind’s spaceflight program.
Consequently the biological contamination of each spacecraft is monitored and, if necessary,
reduced before launch. Therefore, the goal of this thesis was to identify and analyse the contamination
level and phylogenetic diversity present in a European class 100,000 clean room (no more
than 100k particles larger than 5 μm per foot3). In addition, the physiological properties of the
cultivable bacteria collected from inside the facility were examined to identify possible changes in
the bacterial characteristics due to the selective conditions present in such an environment. To
achieve these goals three lines of work have been pursued
˜Going beyond the author : Caspar von Barth's Observations on the Art of Commentary-Writing and his Use of Exegetical Digressions
No full textPrimary and secondary contributions to arriving abundances of cosmic x-ray nuclides
No full textThe arriving abundances of a variety of cosmic-ray nuclides consist of comparable amounts of primary material produced by stellar nucleosynthesis and secondary matter resulting from fragmentation of heavier nuclei by collisions during interstellar propagation. We discuss a technique for extracting the primary and secondary contributions that takes advantage of energy spectra of individual nuclides
available from the Advanced Composition Explorer mission, a data base of measured and calculated fragmentation cross sections, and the leaky box model of interstellar propagation
Erratum to “Atmospheric effects on extensive air showers observed with the surface detector of the Pierre Auger observatory” [Astroparticle Physics 32(2) (2009), 89-99]
No full textThe affiliations were incorrectly published in the original version of this article for the following authors D. Allard, J.A. Bellido, R.M. Kieckhafer, L. Nellen, R. Pelayo, I. Rodriguez-Cabo, B.E. Smith, D. Veberic, L. Wiencke, D. Zavrtanik and M. Zavrtanik which has been corrected now.Este documento es una errata de "Atmospheric effects on extensive air showers observed with the surface detector of the Pierre Auger Observatory" (ver "Documentos relacionados").La lista completa de autores puede verse en el archivo asociado.Instituto de Física La Plat
The Economic Network Doctrine of the CJEU in EU VAT and Customs Law
No full textIn several cases involving irregular importations of goods, the Court of Justice of the EU (CJEU) has addressed the interplay of customs duties and import VAT. According to the Court, the incurrence of a VAT liability on importation depends on whether non-Union goods have entered the economic network of the EU. Moreover, the place of importation is deemed to be the Member State where that entry took place. This study contains a critical assessment of the 'economic network doctrine' of the CJEU. The author concludes that the application of the doctrine is characterized by several inconsistencies. Moreover, the precise meaning of the notion of 'entry of goods into the economic network of the EU' remains opaque. This is also true for the location where such an entry is deemed to take place. Finally, the author argues that the doctrine is superfluous, as statutory EU VAT law contains sufficiently explicit and unequivocal rules on the levy of VAT on importation
9636974357
No full textE feladatsorozatokban az �ltal�nos iskola 8. oszt�lyos fizika tananyag�b�l tal�lhat�k k�rd�sek, rajzk�sz�t�si �s sz�m�t�sos feladatok, probl�m�k, melyek az ismeretek gyakorlati alkalmaz�s�t ig�nylik. A k�rd�sek seg�tik a felid�z�st, a fogalmak tartalm�nak megismer�s�t, a l�nyegkiemel�st, t�mogatva ezzel mind a meg�rt�st, mind a megtanul�st, lehet�s�get adnak az �nellen�rz�shez, a hi�nyoss�gok felm�r�s�hez. A sz�m�t�sos feladatok k�z�tt az egyszer�t�l a t�bbsz�r�sen �sszetettig sokf�le v�ltozat el�fordul, s mind ezek, mind pedig egy-egy jelens�g lej�tsz�d�s�nak, egy-egy eszk�z m�k�d�si elv�nek elemz�s�re adott lehet�s�g igen hat�konyan szolg�lhatja a gondolkod�s fejl�d�s�t
9636974357
No full textE feladatsorozatokban az �ltal�nos iskola 8. oszt�lyos fizika tananyag�b�l tal�lhat�k k�rd�sek, rajzk�sz�t�si �s sz�m�t�sos feladatok, probl�m�k, melyek az ismeretek gyakorlati alkalmaz�s�t ig�nylik. A k�rd�sek seg�tik a felid�z�st, a fogalmak tartalm�nak megismer�s�t, a l�nyegkiemel�st, t�mogatva ezzel mind a meg�rt�st, mind a megtanul�st, lehet�s�get adnak az �nellen�rz�shez, a hi�nyoss�gok felm�r�s�hez. A sz�m�t�sos feladatok k�z�tt az egyszer�t�l a t�bbsz�r�sen �sszetettig sokf�le v�ltozat el�fordul, s mind ezek, mind pedig egy-egy jelens�g lej�tsz�d�s�nak, egy-egy eszk�z m�k�d�si elv�nek elemz�s�re adott lehet�s�g igen hat�konyan szolg�lhatja a gondolkod�s fejl�d�s�t
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