Vorsteuerabzug und Organschaft
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The work Vorsteuerabzug und Organschaft represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
Vorsteuerabzug und Organschaft
Resource Information
The work Vorsteuerabzug und Organschaft represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Vorsteuerabzug und Organschaft
- Language
- eng
- Summary
- Based on recent case law, this article describes the deductibility of input VAT within a VAT group, particularly for those taxable persons not entitled to a full deduction of VAT. The last parts explain the main aspects of intra-group services and cross-border VAT group aspects resulting from the Skandia America case of the Court of Justice for the European Union
- Citation source
- In: Österreichische Steuerzeitung. - Wien. - Vol. 72 (2019), no. 3 ; p. 57-67
- Geographic coverage
-
- European Union
- Europe
- Language note
- German
Context
Context of Vorsteuerabzug und OrganschaftWork of
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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/resource/96oOaXLMGzE/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/96oOaXLMGzE/">Vorsteuerabzug und Organschaft</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>