The Resource Germany simplifies rule for repair services

Germany simplifies rule for repair services

Label
Germany simplifies rule for repair services
Title
Germany simplifies rule for repair services
Creator
Subject
Language
eng
Summary
In practice, it is hard to determine whether a repair of movable tangible property is deemed to be a supply of goods, including installation, or a supply of services. Thus the Federal Ministry of Finance implemented a value ratio for the differentiation in its circular dated 12 December 2012. However, caution is advised when applying this regulation. This article examines the regulation
Citation source
In: International tax review. - London. - Vol. 24 (2013),
http://library.link/vocab/creatorName
  • Küffner, T
  • Langer, R. (Ronny)
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • supply (VAT)
  • services
  • VAT
  • place of supply
Label
Germany simplifies rule for repair services
Instantiates
Publication
Label
Germany simplifies rule for repair services
Publication

Library Locations

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