The Resource Der Begriff der "Betriebsstätte" im UStG = The term "fixed establishment" in the VAT-Act

Der Begriff der "Betriebsstätte" im UStG = The term "fixed establishment" in the VAT-Act

Label
Der Begriff der "Betriebsstätte" im UStG = The term "fixed establishment" in the VAT-Act
Title
Der Begriff der "Betriebsstätte" im UStG = The term "fixed establishment" in the VAT-Act
Creator
Subject
Language
eng
Summary
Due to various provisions in the VAT-Act, it is of relevance whether a fixed establishment is constituted. The following article discusses this relevance, the definition created by the European Court of Justice and the consequences for Austria, where the VAT guidelines stipulate that a fixed establishment in the sense of the VAT equals a permanent establishment according to the Federal Fiscal Code
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 15 (2005),
http://library.link/vocab/creatorName
Endfellner, C
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • VAT Act
  • fixed establishment
  • PE
Label
Der Begriff der "Betriebsstätte" im UStG = The term "fixed establishment" in the VAT-Act
Instantiates
Publication
Label
Der Begriff der "Betriebsstätte" im UStG = The term "fixed establishment" in the VAT-Act
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...