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The Resource Die Einheitlichkeit des Umsatzes im Mehrwertsteuerrecht

Die Einheitlichkeit des Umsatzes im Mehrwertsteuerrecht

Label
Die Einheitlichkeit des Umsatzes im Mehrwertsteuerrecht
Title
Die Einheitlichkeit des Umsatzes im Mehrwertsteuerrecht
Creator
Subject
Language
eng
Summary
In this doctoral thesis "The single supply under VAT law", the author develops a new approach for dealing with single supplies in practice. The concept of "supply", which is not defined in the EU VAT Directive, is thoroughly examined. Supply under the EU VAT Directive is determined via a two-step-test. In the first step, it has to be decided which conditions have to be met by an act of consumption to qualify as a "supply" for VAT purposes. In the second step, the "supply" has to be classified within the criteria of Art. 2(1)(a) and (c) of the EU VAT Directive to determine its taxability. Based on the aforementioned results and on the basis of an in-depth analysis of the case law, scope and limits of the principle of a single supply are defined
http://library.link/vocab/creatorName
Baur-Rückert, S
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
German
Literary form
non fiction
Series statement
Steuerwissenschaftliche Schriften
Series volume
65
http://library.link/vocab/subjectName
  • VAT
  • supply (VAT)
  • VAT Directive
  • case law
  • ECJ case law
Label
Die Einheitlichkeit des Umsatzes im Mehrwertsteuerrecht
Instantiates
Publication
Extent
301 p.
Isbn
9783848752393
Label
Die Einheitlichkeit des Umsatzes im Mehrwertsteuerrecht
Publication
Extent
301 p.
Isbn
9783848752393

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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