The Resource Internationale Reihengeschäfte in der Umsatzsteuer : fünf prüfungs- und praxisrelevante Fälle

Internationale Reihengeschäfte in der Umsatzsteuer : fünf prüfungs- und praxisrelevante Fälle

Label
Internationale Reihengeschäfte in der Umsatzsteuer : fünf prüfungs- und praxisrelevante Fälle
Title
Internationale Reihengeschäfte in der Umsatzsteuer : fünf prüfungs- und praxisrelevante Fälle
Creator
Subject
Language
eng
Summary
Usually only two subjects are involved in a delivery - the supplier and the customer. In a chain transaction, on the other hand, there are at least three parties involved, who can also act as both supplier and buyer at the same time. This usually results in several sales transactions within the same economic transaction, the legal assessment of which depends on each other. If all places of delivery are located in Germany, no major problems arise. Interesting and sometimes difficult to solve, however, are the constellations in which several survey areas are involved. The provisions of the German VAT Act governing the series business were significantly expanded as of 1 January 2020 by the implementing regulation of the EU Council 2018/1912 dated 4 December 2018. The German legislator did not limit itself to implementing the new EU requirements for intra-Community chain transactions, but also implemented new provisions on chain transactions involving third countries. The principles for the treatment of chain transactions valid until the end of last year have not changed significantly in Germany, as the new legal provisions mainly codify the previous German administrative interpretation. However, the situation is different in the other member states of the internal market. In most of these countries, there was previously no clear legal regulation of this special form of delivery, and the views of the tax authorities differed considerably. In many Member States, therefore, there will have to be a significant change in this respect. But also in Germany, the changes are far from being without consequences. The devil is in the detail , as this article shows
Citation source
In: Steuer und Studium. - Herne. - (2020), no. 8 ; p. 518-525
http://library.link/vocab/creatorName
Neeb, H
Geographic coverage
  • Europe
  • European Union
Language note
German
http://library.link/vocab/subjectName
  • VAT
  • chain transaction
Label
Internationale Reihengeschäfte in der Umsatzsteuer : fünf prüfungs- und praxisrelevante Fälle
Instantiates
Publication
Label
Internationale Reihengeschäfte in der Umsatzsteuer : fünf prüfungs- und praxisrelevante Fälle
Publication

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