The Resource Nachforschungspflichten bei Rechnungsmängeln - österreichische Rechtsprechung zum Vertrauensschutz im Lichte der Rechtssache Geissel/Butin = Deficient invoices and due diligence - Austrian case law on legitimate expectations in the light of the Geissel/Butin case
Nachforschungspflichten bei Rechnungsmängeln - österreichische Rechtsprechung zum Vertrauensschutz im Lichte der Rechtssache Geissel/Butin = Deficient invoices and due diligence - Austrian case law on legitimate expectations in the light of the Geissel/Butin case
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The item Nachforschungspflichten bei Rechnungsmängeln - österreichische Rechtsprechung zum Vertrauensschutz im Lichte der Rechtssache Geissel/Butin = Deficient invoices and due diligence - Austrian case law on legitimate expectations in the light of the Geissel/Butin case 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.
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The item Nachforschungspflichten bei Rechnungsmängeln - österreichische Rechtsprechung zum Vertrauensschutz im Lichte der Rechtssache Geissel/Butin = Deficient invoices and due diligence - Austrian case law on legitimate expectations in the light of the Geissel/Butin case 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
- In order to qualify for tax deduction, an invoice must, crucially, fulfil the material criteria under the VAT Directive. According to earlier decisions of the Austrian Supreme Administrative Court (and the German Federal Fiscal Court), the address indicated in an invoice must be the address where the entrepreneur carries out his economic activities. However, if an invoice fails to provide accurate information, Austrian tax law still grants the right to deduct tax provided that due diligence standards have been observed. In face of the European Court of Justice's judgment in the Geissel/Butin case, the obligation on entrepreneurs, demanded by Austrian case law, to investigate the accuracy of an address given in an invoice may have to be rethought
- Language
- eng
- Label
- Nachforschungspflichten bei Rechnungsmängeln - österreichische Rechtsprechung zum Vertrauensschutz im Lichte der Rechtssache Geissel/Butin = Deficient invoices and due diligence - Austrian case law on legitimate expectations in the light of the Geissel/Butin case
- Title
- Nachforschungspflichten bei Rechnungsmängeln - österreichische Rechtsprechung zum Vertrauensschutz im Lichte der Rechtssache Geissel/Butin = Deficient invoices and due diligence - Austrian case law on legitimate expectations in the light of the Geissel/Butin case
- Language
- eng
- Summary
- In order to qualify for tax deduction, an invoice must, crucially, fulfil the material criteria under the VAT Directive. According to earlier decisions of the Austrian Supreme Administrative Court (and the German Federal Fiscal Court), the address indicated in an invoice must be the address where the entrepreneur carries out his economic activities. However, if an invoice fails to provide accurate information, Austrian tax law still grants the right to deduct tax provided that due diligence standards have been observed. In face of the European Court of Justice's judgment in the Geissel/Butin case, the obligation on entrepreneurs, demanded by Austrian case law, to investigate the accuracy of an address given in an invoice may have to be rethought
- Citation source
- In: Steuer und Wirtschaft International. - Wien. - Vol. 28 (2018), no. 10 ; p. 480-486
- http://library.link/vocab/creatorName
- Geringer, S
- Geographic coverage
-
- European Union
- Europe
- Language note
- German
- http://library.link/vocab/subjectName
-
- VAT invoices
- VAT deduction
- due diligence
- ECJ case law
- Label
- Nachforschungspflichten bei Rechnungsmängeln - österreichische Rechtsprechung zum Vertrauensschutz im Lichte der Rechtssache Geissel/Butin = Deficient invoices and due diligence - Austrian case law on legitimate expectations in the light of the Geissel/Butin case
- Label
- Nachforschungspflichten bei Rechnungsmängeln - österreichische Rechtsprechung zum Vertrauensschutz im Lichte der Rechtssache Geissel/Butin = Deficient invoices and due diligence - Austrian case law on legitimate expectations in the light of the Geissel/Butin case
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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/Nachforschungspflichten-bei-Rechnungsm%C3%A4ngeln--/uqjIXtv3P24/" 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/Nachforschungspflichten-bei-Rechnungsm%C3%A4ngeln--/uqjIXtv3P24/">Nachforschungspflichten bei Rechnungsmängeln - österreichische Rechtsprechung zum Vertrauensschutz im Lichte der Rechtssache Geissel/Butin = Deficient invoices and due diligence - Austrian case law on legitimate expectations in the light of the Geissel/Butin case</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>
