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

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
Creator
Subject
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
Instantiates
Publication
Label
Leistungsortbestimmung bei Restaurationsumsätzen auf Bodenseeschiffen = Place of supply of restaurant transactions on board of ships on Lake Constance
Publication

Library Locations

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      52.37366609999999 4.9336932
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