Der Begriff der "Betriebsstätte" im UStG = The term "fixed establishment" in the VAT-Act
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The work Der Begriff der "Betriebsstätte" im UStG = The term "fixed establishment" in the VAT-Act 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.
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Der Begriff der "Betriebsstätte" im UStG = The term "fixed establishment" in the VAT-Act
Resource Information
The work Der Begriff der "Betriebsstätte" im UStG = The term "fixed establishment" in the VAT-Act 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
- Der Begriff der "Betriebsstätte" im UStG = The term "fixed establishment" in the VAT-Act
- Language
- eng
- Summary
- Due to various provisions in the VAT-Act, it is of relevance whether a fixed establishment is constituted. The following article discusses this relevance, the definition created by the European Court of Justice and the consequences for Austria, where the VAT guidelines stipulate that a fixed establishment in the sense of the VAT equals a permanent establishment according to the Federal Fiscal Code
- Citation source
- In: Steuer und Wirtschaft International. - Wien. - Vol. 15 (2005),
- Geographic coverage
-
- European Union
- Europe
- Language note
- German
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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/bLQHMnJT1_U/" 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/bLQHMnJT1_U/">Der Begriff der "Betriebsstätte" im UStG = The term "fixed establishment" in the VAT-Act</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>
