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
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The item Umsatzsteuerliche Erfassung internationaler Warenbewegungen : Teil II: Warenbewegungen im Verhältnis Inland/übriges Gemeinschaftsgebiet 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 Umsatzsteuerliche Erfassung internationaler Warenbewegungen : Teil II: Warenbewegungen im Verhältnis Inland/übriges Gemeinschaftsgebiet 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
- 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
- Language
- eng
- 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
- 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
- Label
- Umsatzsteuerliche Erfassung internationaler Warenbewegungen : Teil II: Warenbewegungen im Verhältnis Inland/übriges Gemeinschaftsgebiet
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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/Umsatzsteuerliche-Erfassung-internationaler/dXRS79GHJ2M/" 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/Umsatzsteuerliche-Erfassung-internationaler/dXRS79GHJ2M/">Umsatzsteuerliche Erfassung internationaler Warenbewegungen : Teil II: Warenbewegungen im Verhältnis Inland/übriges Gemeinschaftsgebiet</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>
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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/Umsatzsteuerliche-Erfassung-internationaler/dXRS79GHJ2M/" 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/Umsatzsteuerliche-Erfassung-internationaler/dXRS79GHJ2M/">Umsatzsteuerliche Erfassung internationaler Warenbewegungen : Teil II: Warenbewegungen im Verhältnis Inland/übriges Gemeinschaftsgebiet</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>
