representative member

representative member
гос. фин. член-представитель* (компания в группе компаний, которая должна вести учет входящего и исходящего налога на добавленную стоимость для всех компаний группы и является ответственной за составление налоговой декларации по НДС для группы)
See:

Англо-русский экономический словарь.

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Смотреть что такое "representative member" в других словарях:

  • representative member — The member of a VAT group that is treated as carrying on the businesses of each member of the group for value added tax purposes. Supplies made by or to any member of the group are treated as made by or to the representative member. For further… …   Law dictionary

  • representative member — A company applying for group treatment, which is nominated to represent the group. It is registered for VAT and is responsible for completing VAT returns and paying, or reclaiming VAT on behalf of all the other members of the group. HM Customs &… …   Financial and business terms

  • representative member — The company within a group of companies that must account for the output tax and input tax for value added tax of all the companies in the group and be responsible for the quarterly VAT return for the group. All the companies within the group… …   Accounting dictionary

  • Member state of the European Union — Member states of the European Union …   Wikipedia

  • representative — rep·re·sen·ta·tive 1 adj 1: serving to represent 2 a: standing or acting for another esp. through delegated authority an agent acting in a representative capacity b: of, based on, or constituting a government in which the people are represented… …   Law dictionary

  • representative — [rep΄rə zen′tə tiv] adj. [ME < MFr or ML: MFr représentatif < ML repraesentativus] 1. representing or serving to represent; specif., a) picturing; portraying; reproducing b) acting or speaking, esp. by due authority, in the place or on… …   English World dictionary

  • Representative — Rep re*sent a*tive, n. [Cf. LL. repraesentativus.] [1913 Webster] 1. One who, or that which, represents (anything); that which exhibits a likeness or similitude. [1913 Webster] A statute of Rumor, whispering an idiot in the ear, who was the… …   The Collaborative International Dictionary of English

  • representative — [adj] characteristic, typical adumbrative, archetypal, classic, classical, delineative, depictive, emblematic, evocative, exemplary, ideal, illustrative, model, presentational, prototypal, prototypical, quintessential, rep*, symbolic, symbolical; …   New thesaurus

  • member — [n1] part of a group affiliate, associate, branch, chapter, component, comrade, constituent, cut, division, joiner, offshoot, parcel, piece, portion, post, representative, section, segment, unit; concepts 417,834,835 member [n2] appendage arm,… …   New thesaurus

  • Member of the European Parliament — [Member of the European Parliament] noun (abbr MEP)(also Euro MP) …   Useful english dictionary

  • representative — (adj.) serving to represent, late 14c., from O.Fr. representatif (early 14c.), from M.L. repræsentativus, from L. repræsentare (see REPRESENT (Cf. represent)), Meaning standing for others is from 1620s; in the political sense of holding the place …   Etymology dictionary


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