Publication of the amendment of the announcement of VAT compensation to institutions for vocational training, institutions for general education and general adult education, vocational training, professional schools, vocational training and training. Fl.

(VAT Compensation on Exempted Training)

§ 1

Notice no. 1168 of 8. In December 2008 on VAT compensation to institutions for vocational training, institutions for general education and general adult education, academics, professional schools, vocational training schools. Fl. the following changes are made :

1. I preamour change ' § 25, paragraph Three, in the law. 220 of 8. April 2008 on media and journalism school, section 27, paragraph 1. Three, in the law. 346 of 14. May 2008 on vocational education for higher education is 'to :' § 25, paragraph 1. 3, in the media and journalistic school school, cf. Law Order no. 851 of 8. September 2009, section 27, paragraph 1. 3, in the field of vocational education for higher education, cf. Law Order no. 850 of 8. September 2009, "and" § 21 a, paragraph 1. 3, in the law of the institutions for vocational training, cf. Law Order no. 938 of 22. September 2008, and paragraph 6 (a) (a). 3, in the law of open training (occupational adult education) m. v. cf. Law Order no. 939 of 22. September 2008, 'to :' § 21 a, paragraph 1. 3, in the law of the institutions for vocational training, cf. Law Order no. 951 of 2nd. October 2009, and section 6 (a) (a). 3, in the law of open training (occupational adult education) m. v. cf. Law Order no. 952 of 2. "October 2009,"

2. I § 1 pasted as paragraph 2 :

" Stop. 2. VAT compensation shall be granted to institutions responsible for the teaching of another institution (training), for the expenditure of the institutions for the payment of charges in accordance with the VAT slots, which cannot be dedused according to the VAT slots ; a company ' s inventory of tax incentives (non-deductible buyers) and as the institutions shall refrain from the purchase of goods and services for which a grant or payment shall be granted in accordance with paragraph 1. Paragraph 1 shall :

3. Section 2 (2). 2, ITREAS :

" Stop. 2. Non-deductible purchase VAT shall be calculated in respect of institutions for vocational training in such a way : the total non-deductible purchase tax deducted from the quarters of the quarterly non-deductible purchase expenses relating to the flow to which grants are granted ; or payment, including a VAT part (calculated as the activity times the difference between the tariffs with and without VAT), and the purchase costs that are part of the institution's revenue-covering activity. `

§ 2

The announcement shall enter into force on 1. 1 January 2010 and shall have effect on all the reports on VAT compensation after that date, including for the reporting of VAT compensation for the financial year 2009.