There are thousands of active singles on Date looking to chat right now.
We have all type of personals, Christian singles, Catholic, Jewish singles, Atheists, Republicans, Democrats, pet lovers, cute Batesville women, handsome Batesville men, single parents, gay men, and lesbians.
This human participation excludes an electronic service.
In such cases the entrepreneur can file one VAT declaration for all performed electronic services in the EU.Suche hier unter den Mitgliedern der drei größten Flirtportale Deutschlands nach deinem Traumpartner.Du hast die Wahl aus 861 Single-Frauen in Oldenburg und 1.545 Single-Männern in Oldenburg.The German Federal Tax Court (BFH) had to decide about German VAT for services performed by an US-based entrepreneur.The entrepreneur runs an online forum for personal contacts.
Online dating portal Oldenburg
In the light of this provision the court stated: By collecting and providing member profiles the dating agency provides a database to its customers.The provision of a database typically constitutes an electronic service.The court refers to the legal definition of electronic services in Art. Following this regulation electronically supplied services include services which are delivered over the internet or an electronic network.Moreover, electronically services are characterized by the fact that their supply - due to their nature - necessarily requires information technology, is essentially automated and involves only minimal human participation.The dating agency argued that the services cannot be seen as electronic services as they are not fully automated.
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The member profiles are checked by specially trained personnel.
Verschaffe dir anhand der Fotos einen ersten Eindruck - selbstverständlich unverbindlich und ohne Anmeldung.
Vergleiche mit anderen Singlebörsen und du wirst feststellen, dass du bei Fischkopf wirklich kostenlos flirten kannst.
A brief overview: From 1 January 2015, telecommunication, broadcasting and electronic services (electronic services) are always VATaxed in the EU-Member state where the customer is situated.
It does not matter whether the customer is a business or a private individual.