The Resource Umsatzsteuerliche Erfassung internationaler Warenbewegungen : Teil II: Warenbewegungen im Verhältnis Inland/übriges Gemeinschaftsgebiet

Umsatzsteuerliche Erfassung internationaler Warenbewegungen : Teil II: Warenbewegungen im Verhältnis Inland/übriges Gemeinschaftsgebiet

Label
Umsatzsteuerliche Erfassung internationaler Warenbewegungen : Teil II: Warenbewegungen im Verhältnis Inland/übriges Gemeinschaftsgebiet
Title
Umsatzsteuerliche Erfassung internationaler Warenbewegungen : Teil II: Warenbewegungen im Verhältnis Inland/übriges Gemeinschaftsgebiet
Creator
Subject
Language
eng
Summary
This second of a two-part article addresses the legal consequences for movements of goods within the Community territory. The explanations are also limited to the analysis of transactions in which a maximum of two subjects are involved. Triggered by the recent ruling of the Federal Court of Finance on intra-Community series and triangular transactions, the more recent literature on intra-community trade has recently concentrated mainly on the treatment of these transactions. After the implementation of the implementing regulation of the Council of the EU 2018/1912 of 4 December 2018 by the Annual Tax Act 2019 (JStG 2019) has clarified the legal situation for some - but by no means all - points, it is to be expected that further papers will be published. This analysis illustrates that two-tier transactions can already pose sufficient problems. In addition, the legal development does not stand still here either. The consignment stock regulation contained in the aforementioned package of measures was also incorporated into the German VAT Act with effect from 1 January 2020 as part of the JStG 2019
Citation source
In: Steuer und Studium. - Herne. - (2020), no. 2 ; p. 120-128
http://library.link/vocab/creatorName
Neeb, H
Geographic coverage
  • Europe
  • European Union
Language note
German
http://library.link/vocab/subjectName
  • VAT
  • VAT Act
  • intra-Community transaction
  • classical system
Label
Umsatzsteuerliche Erfassung internationaler Warenbewegungen : Teil II: Warenbewegungen im Verhältnis Inland/übriges Gemeinschaftsgebiet
Instantiates
Publication
Label
Umsatzsteuerliche Erfassung internationaler Warenbewegungen : Teil II: Warenbewegungen im Verhältnis Inland/übriges Gemeinschaftsgebiet
Publication

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