The Resource Der neue "Quick Fix" für Reihengeschäfte = The new "quick fix" for chain transactions

Der neue "Quick Fix" für Reihengeschäfte = The new "quick fix" for chain transactions

Label
Der neue "Quick Fix" für Reihengeschäfte = The new "quick fix" for chain transactions
Title
Der neue "Quick Fix" für Reihengeschäfte = The new "quick fix" for chain transactions
Creator
Subject
Language
eng
Summary
The VAT treatment of chain transactions is often associated with legal uncertainties and the risk of double taxation. In December 2018, the EU member states adopted the so-called "quick fixes" that include a new provision regarding the place of destination, to be implemented by Austria by 31 December 2019. The Austrian legislator planned to implement this new regulation with the Tax Reform Act I 2019/20. In this article the author analyses the conditions of application and legal consequences of this new provision in light of European Court of Justice case-law and Austrian administrative practice, and identifies potential problems
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 29 (2019), no. 6 ; p. 277-291
http://library.link/vocab/creatorName
Spies, K
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • VAT
  • quick fixes (VAT)
  • chain transaction
  • destination principle
  • ECJ case law
Label
Der neue "Quick Fix" für Reihengeschäfte = The new "quick fix" for chain transactions
Instantiates
Publication
Label
Der neue "Quick Fix" für Reihengeschäfte = The new "quick fix" for chain transactions
Publication

Library Locations

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      52.37366609999999 4.9336932
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