The Resource Direktlieferungen verbrauchsteuerpflichtiger Waren im innergemeinschaftlichen Steueraussetzungsverfahren = Direct deliveries of excise goods under the intra-Community duty suspension arrangement
Direktlieferungen verbrauchsteuerpflichtiger Waren im innergemeinschaftlichen Steueraussetzungsverfahren = Direct deliveries of excise goods under the intra-Community duty suspension arrangement
Resource Information
The item Direktlieferungen verbrauchsteuerpflichtiger Waren im innergemeinschaftlichen Steueraussetzungsverfahren = Direct deliveries of excise goods under the intra-Community duty suspension arrangement 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 Direktlieferungen verbrauchsteuerpflichtiger Waren im innergemeinschaftlichen Steueraussetzungsverfahren = Direct deliveries of excise goods under the intra-Community duty suspension arrangement 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
- According to Directive 2008/118/EC concerning the general arrangements for excise duty, the Member State of destination may allow excise goods to be moved under a duty suspension arrangement to a place of direct delivery situated on its territory, where that place has been designated by the authorized warehouse keeper in the Member State of destination or by the registered consignee. The authors analyse the preconditions under which direct deliveries can take place, using the example of direct deliveries of alcoholic beverages from an EU Member State to Austria
- Language
- eng
- Label
- Direktlieferungen verbrauchsteuerpflichtiger Waren im innergemeinschaftlichen Steueraussetzungsverfahren = Direct deliveries of excise goods under the intra-Community duty suspension arrangement
- Title
- Direktlieferungen verbrauchsteuerpflichtiger Waren im innergemeinschaftlichen Steueraussetzungsverfahren = Direct deliveries of excise goods under the intra-Community duty suspension arrangement
- Language
- eng
- Summary
- According to Directive 2008/118/EC concerning the general arrangements for excise duty, the Member State of destination may allow excise goods to be moved under a duty suspension arrangement to a place of direct delivery situated on its territory, where that place has been designated by the authorized warehouse keeper in the Member State of destination or by the registered consignee. The authors analyse the preconditions under which direct deliveries can take place, using the example of direct deliveries of alcoholic beverages from an EU Member State to Austria
- Citation source
- In: Steuer und Wirtschaft International. - Wien. - Vol. 27 (2017), no. 6 ; p. 311-316
- http://library.link/vocab/creatorName
-
- Bieber, T
- Summersberger, W
- Geographic coverage
-
- European Union
- Europe
- Language note
- German
- http://library.link/vocab/subjectName
-
- EU Directive
- excise duty
- duty suspension
- warehouse
- intra-Community transaction
- Label
- Direktlieferungen verbrauchsteuerpflichtiger Waren im innergemeinschaftlichen Steueraussetzungsverfahren = Direct deliveries of excise goods under the intra-Community duty suspension arrangement
- Label
- Direktlieferungen verbrauchsteuerpflichtiger Waren im innergemeinschaftlichen Steueraussetzungsverfahren = Direct deliveries of excise goods under the intra-Community duty suspension arrangement
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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/Direktlieferungen-verbrauchsteuerpflichtiger/gO-c93V_NvE/" 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/Direktlieferungen-verbrauchsteuerpflichtiger/gO-c93V_NvE/">Direktlieferungen verbrauchsteuerpflichtiger Waren im innergemeinschaftlichen Steueraussetzungsverfahren = Direct deliveries of excise goods under the intra-Community duty suspension arrangement</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="https://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/Direktlieferungen-verbrauchsteuerpflichtiger/gO-c93V_NvE/" 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/Direktlieferungen-verbrauchsteuerpflichtiger/gO-c93V_NvE/">Direktlieferungen verbrauchsteuerpflichtiger Waren im innergemeinschaftlichen Steueraussetzungsverfahren = Direct deliveries of excise goods under the intra-Community duty suspension arrangement</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
