The Resource The Kohll syndrome in VAT law? Some remarks on the reverse charge system in the taxation of cross-border services

The Kohll syndrome in VAT law? Some remarks on the reverse charge system in the taxation of cross-border services

Label
The Kohll syndrome in VAT law? Some remarks on the reverse charge system in the taxation of cross-border services
Title
The Kohll syndrome in VAT law? Some remarks on the reverse charge system in the taxation of cross-border services
Creator
Subject
Language
eng
Summary
This article explores possible consequences of changes in the German VAT regime on cross-border business. The new regulation makes the procedure of VAT deduction for the supply of foreign goods and services more complicated and uncertain, which is in contradiction with the basic principles of VAT harmonisation in EU
Citation source
In: The EC tax journal. - London. - Vol. 7 (2003/4), no. 1 ; p. 13-18
http://library.link/vocab/creatorName
Pott, H-M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • VAT harmonization
  • services
  • reverse charge mechanism
Label
The Kohll syndrome in VAT law? Some remarks on the reverse charge system in the taxation of cross-border services
Instantiates
Publication
Label
The Kohll syndrome in VAT law? Some remarks on the reverse charge system in the taxation of cross-border services
Publication

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