The Resource Import and export in multi-sale transactions : part 2

Import and export in multi-sale transactions : part 2

Label
Import and export in multi-sale transactions : part 2
Title
Import and export in multi-sale transactions : part 2
Creator
Subject
Language
eng
Summary
This article, which is divided into two parts, addresses the complex indirect tax treatment of the constant flow of goods that enter from, and leave the territory of the EU to third countries. In this second part of the article, the author describes the tax treatment of supplies of non-Community goods prior to importation and the intra-Community supplies of those goods, as well as importation followed by an intra-Community supply and chain transactions. The author uses Case Studies to analyse the different tax treatments
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 27 (2016), no. 3 ; p. 165-174
http://library.link/vocab/creatorName
Bal, A.M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • third countries (EU)
  • intra-Community supply
  • ECJ case law
Label
Import and export in multi-sale transactions : part 2
Instantiates
Publication
Label
Import and export in multi-sale transactions : part 2
Publication

Library Locations

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      52.3736660 4.9336932
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