Ansässigkeit, Sitz der wirtschaftlichen Tätigkeit und feste Niederlassung in der Umsatzsteuer : europarechtskonforme Auslegung = Residence, seat of economic activity, permanent establishment and VAT
Resource Information
The work Ansässigkeit, Sitz der wirtschaftlichen Tätigkeit und feste Niederlassung in der Umsatzsteuer : europarechtskonforme Auslegung = Residence, seat of economic activity, permanent establishment and VAT 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
Ansässigkeit, Sitz der wirtschaftlichen Tätigkeit und feste Niederlassung in der Umsatzsteuer : europarechtskonforme Auslegung = Residence, seat of economic activity, permanent establishment and VAT
Resource Information
The work Ansässigkeit, Sitz der wirtschaftlichen Tätigkeit und feste Niederlassung in der Umsatzsteuer : europarechtskonforme Auslegung = Residence, seat of economic activity, permanent establishment and VAT 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
- Ansässigkeit, Sitz der wirtschaftlichen Tätigkeit und feste Niederlassung in der Umsatzsteuer : europarechtskonforme Auslegung = Residence, seat of economic activity, permanent establishment and VAT
- Language
- eng
- Summary
- In her Opinion in the Planzer Luxembourg case on April 19th, 2007, Advocate General Trstenjak took a stance on the question of establishment within the European Community and determination of the seat of economic activity. The Austrian Independent Fiscal Tribunal (UFS) in Graz ruled that simply having the use of a broadcasting transmitter does not constitute a permanent establishment. Both the Advocate General and the Independent Fiscal Tribunal assume that regulations concerning establishments must be interpreted in conformity with EC law
- Citation source
- In: Steuer und Wirtschaft International. - Wien. - Vol. 17 (2007),
- Geographic coverage
-
- European Union
- Europe
- Language note
- German
Context
Context of Ansässigkeit, Sitz der wirtschaftlichen Tätigkeit und feste Niederlassung in der Umsatzsteuer : europarechtskonforme Auslegung = Residence, seat of economic activity, permanent establishment and VATWork of
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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/mgX1eivdwow/" 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/mgX1eivdwow/">Ansässigkeit, Sitz der wirtschaftlichen Tätigkeit und feste Niederlassung in der Umsatzsteuer : europarechtskonforme Auslegung = Residence, seat of economic activity, permanent establishment and VAT</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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Work Ansässigkeit, Sitz der wirtschaftlichen Tätigkeit und feste Niederlassung in der Umsatzsteuer : europarechtskonforme Auslegung = Residence, seat of economic activity, permanent establishment and VAT
Copy and paste the following RDF/HTML data fragment to cite this resource
<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/mgX1eivdwow/" 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/mgX1eivdwow/">Ansässigkeit, Sitz der wirtschaftlichen Tätigkeit und feste Niederlassung in der Umsatzsteuer : europarechtskonforme Auslegung = Residence, seat of economic activity, permanent establishment and VAT</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>
