The Resource EUSt : Verfügungsmacht im Zeitpunkt der Einfuhr der Gegenstände nur alternatives Kriterium für das Recht auf Vorsteuerabzug = Import VAT : power of disposal over goods at the time of their importation is only an alternative criterion for the right to deduct input VAT
EUSt : Verfügungsmacht im Zeitpunkt der Einfuhr der Gegenstände nur alternatives Kriterium für das Recht auf Vorsteuerabzug = Import VAT : power of disposal over goods at the time of their importation is only an alternative criterion for the right to deduct input VAT
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The item EUSt : Verfügungsmacht im Zeitpunkt der Einfuhr der Gegenstände nur alternatives Kriterium für das Recht auf Vorsteuerabzug = Import VAT : power of disposal over goods at the time of their importation is only an alternative criterion for the right to deduct input VAT 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.
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The item EUSt : Verfügungsmacht im Zeitpunkt der Einfuhr der Gegenstände nur alternatives Kriterium für das Recht auf Vorsteuerabzug = Import VAT : power of disposal over goods at the time of their importation is only an alternative criterion for the right to deduct input VAT 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 the Austrian tax administration, the German tax administration, as well as the German Supreme Federal Fiscal Court, the entitlement of a taxable person to input VAT deduction in respect of the importation of goods depends on the requirement that such taxable person had power of disposal over the goods at the time of their importation. Contrary to such prevailing view, the author demonstrates that, based on the CJEU's statements in DSV Road A/S and Weindel Logistik Service, any taxable person presenting customs import documents specifying him as consignee or importer of goods should be entitled to input VAT deduction in respect of the importation of goods if he fulfils at least one out of two alternative criteria: (1) he is the owner of the goods (or obtains the right to dispose of the goods as owner) and/or (2) he evidences that "the cost of the input services is incorporated either in the cost of particular output transactions or in the cost of goods or services supplied by the taxable person as part of his economic activities". While logistic providers will typically not be able to fulfil either of these two criteria, this differentiation may be particularly relevant for taxable persons supplying goods in cross-border supply chains if they become subject to import VAT pursuant to VAT and customs provisions without having power of disposal over the goods at the time of their importation into the EU
- Language
- eng
- Label
- EUSt : Verfügungsmacht im Zeitpunkt der Einfuhr der Gegenstände nur alternatives Kriterium für das Recht auf Vorsteuerabzug = Import VAT : power of disposal over goods at the time of their importation is only an alternative criterion for the right to deduct input VAT
- Title
- EUSt : Verfügungsmacht im Zeitpunkt der Einfuhr der Gegenstände nur alternatives Kriterium für das Recht auf Vorsteuerabzug = Import VAT : power of disposal over goods at the time of their importation is only an alternative criterion for the right to deduct input VAT
- Language
- eng
- Summary
- According to the Austrian tax administration, the German tax administration, as well as the German Supreme Federal Fiscal Court, the entitlement of a taxable person to input VAT deduction in respect of the importation of goods depends on the requirement that such taxable person had power of disposal over the goods at the time of their importation. Contrary to such prevailing view, the author demonstrates that, based on the CJEU's statements in DSV Road A/S and Weindel Logistik Service, any taxable person presenting customs import documents specifying him as consignee or importer of goods should be entitled to input VAT deduction in respect of the importation of goods if he fulfils at least one out of two alternative criteria: (1) he is the owner of the goods (or obtains the right to dispose of the goods as owner) and/or (2) he evidences that "the cost of the input services is incorporated either in the cost of particular output transactions or in the cost of goods or services supplied by the taxable person as part of his economic activities". While logistic providers will typically not be able to fulfil either of these two criteria, this differentiation may be particularly relevant for taxable persons supplying goods in cross-border supply chains if they become subject to import VAT pursuant to VAT and customs provisions without having power of disposal over the goods at the time of their importation into the EU
- Citation source
- In: Steuer und Wirtschaft International. - Wien. - Vol. 31 (2021), no. 12 ; p. 634-643
- http://library.link/vocab/creatorName
- Gläser, L
- Geographic coverage
-
- European Union
- Europe
- Language note
- German
- http://library.link/vocab/subjectName
-
- VAT deduction
- import
- supply chain
- ECJ case law
- Label
- EUSt : Verfügungsmacht im Zeitpunkt der Einfuhr der Gegenstände nur alternatives Kriterium für das Recht auf Vorsteuerabzug = Import VAT : power of disposal over goods at the time of their importation is only an alternative criterion for the right to deduct input VAT
- Label
- EUSt : Verfügungsmacht im Zeitpunkt der Einfuhr der Gegenstände nur alternatives Kriterium für das Recht auf Vorsteuerabzug = Import VAT : power of disposal over goods at the time of their importation is only an alternative criterion for the right to deduct input VAT
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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/EUSt--Verf%C3%BCgungsmacht-im-Zeitpunkt-der-Einfuhr/-SloPfPQvaM/" 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/EUSt--Verf%C3%BCgungsmacht-im-Zeitpunkt-der-Einfuhr/-SloPfPQvaM/">EUSt : Verfügungsmacht im Zeitpunkt der Einfuhr der Gegenstände nur alternatives Kriterium für das Recht auf Vorsteuerabzug = Import VAT : power of disposal over goods at the time of their importation is only an alternative criterion for the right to deduct input 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="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/EUSt--Verf%C3%BCgungsmacht-im-Zeitpunkt-der-Einfuhr/-SloPfPQvaM/" 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/EUSt--Verf%C3%BCgungsmacht-im-Zeitpunkt-der-Einfuhr/-SloPfPQvaM/">EUSt : Verfügungsmacht im Zeitpunkt der Einfuhr der Gegenstände nur alternatives Kriterium für das Recht auf Vorsteuerabzug = Import VAT : power of disposal over goods at the time of their importation is only an alternative criterion for the right to deduct input 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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
