Direktlieferungen verbrauchsteuerpflichtiger Waren im innergemeinschaftlichen Steueraussetzungsverfahren = Direct deliveries of excise goods under the intra-Community duty suspension arrangement
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The work Direktlieferungen verbrauchsteuerpflichtiger Waren im innergemeinschaftlichen Steueraussetzungsverfahren = Direct deliveries of excise goods under the intra-Community duty suspension arrangement 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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Direktlieferungen verbrauchsteuerpflichtiger Waren im innergemeinschaftlichen Steueraussetzungsverfahren = Direct deliveries of excise goods under the intra-Community duty suspension arrangement
Resource Information
The work Direktlieferungen verbrauchsteuerpflichtiger Waren im innergemeinschaftlichen Steueraussetzungsverfahren = Direct deliveries of excise goods under the intra-Community duty suspension arrangement 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
- 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
- Geographic coverage
-
- European Union
- Europe
- Language note
- German
Context
Context of Direktlieferungen verbrauchsteuerpflichtiger Waren im innergemeinschaftlichen Steueraussetzungsverfahren = Direct deliveries of excise goods under the intra-Community duty suspension arrangementWork 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/P6oXNISjtjo/" 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/P6oXNISjtjo/">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>
