The Resource Leistungsortbestimmung bei Restaurationsumsätzen auf Bodenseeschiffen = Place of supply of restaurant transactions on board of ships on Lake Constance
Leistungsortbestimmung bei Restaurationsumsätzen auf Bodenseeschiffen = Place of supply of restaurant transactions on board of ships on Lake Constance
Resource Information
The item Leistungsortbestimmung bei Restaurationsumsätzen auf Bodenseeschiffen = Place of supply of restaurant transactions on board of ships on Lake Constance represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Leistungsortbestimmung bei Restaurationsumsätzen auf Bodenseeschiffen = Place of supply of restaurant transactions on board of ships on Lake Constance represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- With revenues from restaurants on board of ships on Lake Constance performance is, according to Austrian national law, carried out at the location of the permanent business establishment. However, the author provides evidence that this conclusion is impracticable. He considers the Austrian legal situation to be in non-conformity with Community Law. After drawing on Community Law, he concludes that the revenues are made at the place where the company providing the restaurant services operates
- Language
- eng
- Label
- Leistungsortbestimmung bei Restaurationsumsätzen auf Bodenseeschiffen = Place of supply of restaurant transactions on board of ships on Lake Constance
- Title
- Leistungsortbestimmung bei Restaurationsumsätzen auf Bodenseeschiffen = Place of supply of restaurant transactions on board of ships on Lake Constance
- Language
- eng
- Summary
- With revenues from restaurants on board of ships on Lake Constance performance is, according to Austrian national law, carried out at the location of the permanent business establishment. However, the author provides evidence that this conclusion is impracticable. He considers the Austrian legal situation to be in non-conformity with Community Law. After drawing on Community Law, he concludes that the revenues are made at the place where the company providing the restaurant services operates
- Citation source
- In: Steuer und Wirtschaft International. - Wien. - Vol. 19 (2009),
- http://library.link/vocab/creatorName
- Pülzl, P
- Geographic coverage
- European Union
- Language note
- German
- http://library.link/vocab/subjectName
-
- place of supply
- PE
- EU law
- Label
- Leistungsortbestimmung bei Restaurationsumsätzen auf Bodenseeschiffen = Place of supply of restaurant transactions on board of ships on Lake Constance
- Label
- Leistungsortbestimmung bei Restaurationsumsätzen auf Bodenseeschiffen = Place of supply of restaurant transactions on board of ships on Lake Constance
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Leistungsortbestimmung-bei-Restaurationsums%C3%A4tzen/BrAZcHNHuKQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Leistungsortbestimmung-bei-Restaurationsums%C3%A4tzen/BrAZcHNHuKQ/">Leistungsortbestimmung bei Restaurationsumsätzen auf Bodenseeschiffen = Place of supply of restaurant transactions on board of ships on Lake Constance</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
