The Resource VAT treatment of goods under customs control in Germany

VAT treatment of goods under customs control in Germany

Label
VAT treatment of goods under customs control in Germany
Title
VAT treatment of goods under customs control in Germany
Creator
Subject
Language
eng
Summary
Under EU law, there are various links between customs law and VAT law with regard to the liability to pay VAT on the importation of goods and on supplies of goods under customs control. In this article, the author discusses in particular the latter, optional links from the perspective of Germany and concludes that, as regards the VAT treatment of inward and outward processing, the VAT Directive has lost its consistency
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 25 (2014),
http://library.link/vocab/creatorName
Bal, A.M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • customs duty
  • bonded warehouse
Label
VAT treatment of goods under customs control in Germany
Instantiates
Publication
Label
VAT treatment of goods under customs control in Germany
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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