Member States undertaking cost recovery via a Fund should give due consideration to collecting contributions via a VAT mechanism on operators and service providers so as to provide a transparent and consistent mechanism (to avoid the danger of double imposition of contributions on both outputs and inputs of operators and service providers) for collecting contributions.

finished goods as part of inventories consist of outputs that their producer does not intend to process further before supplying them (also when supplied for intermediate input into other processes of production);

2. For the product referred to in paragraph 1 (a) originating in Russia, the amount of anti-dumping duty shall be the difference between the minimum import price of ECU 2 602 per metric tonne product and the cif free Community-frontier price in all cases where the cif Community-frontier price per metric tonne product is less than the minimum import price (Taric additional code: 8899) except for imports of the product directly invoiced to an unrelated importer after the entry into force of this Regulation by the following producers located in Russia:

3. For the product referred to in paragraph 1 (a) originating in Ukraine, the amount of anti-dumping duty shall be the difference between the minimum import price of ECU 2,568 per metric tonne product and the cif Community-frontier price in all cases where the cif Community-frontier price per metric tonne product is less than the minimum import price (Taric additional code: 8902) except for imports of the product directly invoiced to an unrelated importer after the entry into force of this Regulation by the following producer located in Ukraine, ...[+++]

Producers are obliged to pay only the difference between the VAT on their sales and the VAT on their purchases for their own intermediate consumption or gross fixed capital formation.

The simplification measure envisaged will treat goods from those territories in the same way as goods from third countries, with it then being possible to apply VAT to them when they enter a Member State. 3. Triangular transactions These are transactions where a firm A in country A purchases goods from firm B in country B with a view to supplying them to customer C in country C. Under the current transitional VAT arrangements, such a transaction has to be broken down into two successive transactions: - first, an intra-Community supply effected by firm B to firm A in country C. If firm A does not have a branch in the country of destinati ...[+++]on (country C), it will be required, for that particular transaction, to register for VAT in that country; - second, a domestic sale effected by firm A to firm C in country C. Under the simplification measure proposed, the intermediate stage at which tax considerations obliged firm A to intervene in country C is dispensed with. Firm A will thus be able to designate firm C directly as the person liable to pay VAT.