supply (VAT)
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The concept supply (VAT) represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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supply (VAT)
Resource Information
The concept supply (VAT) represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- supply (VAT)
249 Items that share the Concept supply (VAT)
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- "Exporting" services and intangibles : Australia
- A comparison of the goods and services tax general time of supply rules in New Zealand and Australia
- A question of timing
- A unifying composite supply doctrine? An Australian view
- Air France-KLM : the SAFE equivalent for services?
- Airtours Holidays Transport Ltd v HMRC : to whom has a supply been made for VAT purposes?
- Aktuelles zum UStG 1994
- Allocation of supplies between establishments under EU VAT
- An EU single VAT registration on B2B supplies
- Annual report on the OECD Guidelines for Multinational Enterprises 2010 : corporate responsibility: reinforcing a unique instrument
- Arvonlisäiverotus : Verovelvollisen opas
- Australian GST and residential property - uncertainty abounds
- Ausweitung des Meldeverfahrens im Immobilienbereich : Abrechnung durch Meldung nicht nur ein Vorteil
- Auto Lease Holland-arrest : enkele bedenkingen
- Avances en el IVA : comercio electrónico de bienes y de servicios con particulares, y régimen definitivo de tráficos intracomunitarios de bienes entre empresarios. Antecedentes y modificaciones normativas 2019-2022 = Advances in VAT : e-commerce of goods and services supplied to individuals (B2C) and definitive system for intracommunity trade of goods between businesses (B2B). Background and legislative changes 2019-2022
- Awe of the civil law is the beginning of all VAT wisdom - Psalm 111, verse 10 : 'Awe of the Lord is the beginning of all wisdom'
- B.T.W. en telecommunicatie
- BTW of nieuwsoortige belastingheffing in de digitale economie?
- BTW-handboek
- Bancaire en financiële prestaties in de Europese BTW
- Beispiele zum Binnenmarkt. Lieferung neuer Fahrzeuge
- Belegerteilungspflicht versus Rechnungslegungspflicht
- Bernd von Hoffman v. Finanzamt Trier
- Between hype and disillusionment: will a VAT blockchain ever be possible in the EU?
- Binnenmarktregelung : Innergemeinschaftliche Lieferung
- Bordverkauf auf Kreuzfahrtschiffen : Abgangsortsprinzip und Zwischenaufenthalte
- Bücher auf CD-ROM - von Rechtswegen teuer
- CJEU - recent developments in value added tax 2015
- CJEU - recent developments in value added tax 2016
- CJEU - recent developments in value added tax 2017
- CJEU - recent developments in value added tax 2018
- CJEU in KPC Herning : the supply of land with a building to be demolished is not necessarily a VAT taxable supply of building land
- Case C-16/93. R.J. Tolsma v Inspecteur der Omzetbelasting : (VAT - supply of services effected for consideration - definition - musical performance on the public highway)
- Case provides VAT relief for European companies
- Chargeable events and chargeability of VAT in the context of successive payments : comments in the light of the judgments in cases C-324/20 and C-9/20
- Cloud computing and VAT
- Composite supplies in the common system of VAT
- Consistent inconsistency : charitable donations and EU VAT : review and analysis
- Contracts for supply of labour and materials in Germany by foreign-based firms: German VAT aspects
- Conversion of supplies under EU VAT law
- Cross-border consumption taxation of digital supplies : a comparative study of double taxation and unintentional non-taxation of B2C-commerce
- Cybertax - the impact of the Internet on international taxation and vice versa
- Das Reihengeschäft über innergemeinschaftliche Grenzen - Schlussantrag Juliane Kokott in der Rs. EMAG = Chain transactions across intra-Community-borders - opinion of Advocate General Juliane Kokott in the EMAG case
- Das neue Umsatzsteuer-Binnenmarktgesetz. 2. Auflage
- Das partial exemption
- De Nederlandse btw-integratielevering : van heffen naar corrigeren?
- De novelle van Vermeend: het (nieuwe) BTW regime voor leveringen van bouwterreinen
- De onzelfstandigheid van de vaste inrichting in de BTW
- De parabel van Cheops
- De subsidiaire aanslag (art. 356 WIB 1992) : de fiscale mythe van Sisyphus
- Deductibility of input tax : concept of taxable person and taxable supply under the Sixth VAT Directive
- Der Begriff der Leistung im schweizerischen Mehrwertsteuerrecht
- Die Einheitlichkeit des Umsatzes im Mehrwertsteuerrecht
- Die Erbringung von Lieferungen und Dienstleistungen ohne Erwartung eines Entgelts. Ein fall für die MWST?
- Die Erwerbsbesteuerung empfangener Lieferungen aus dem EG-Ausland
- Die Umsatzbesteuerung : Umsatzsteuergesetz, Weinsteuergesetz, Normverbrauchsabgabegesetz in der ab 1.1.1994 geltenden Fassung
- Die steuerrechtliche Behandlung von Software
- Die umsatzsteuerliche Behandlung des ORF-Programmentgelts im Lichte der jüngsten EuGH-Judikatur : Leistungsaustausch zwischen ORF und Rundfunkteilnehmer
- Die Übergangsregelung bei der Umsatzsteuer für grenzüberschreitenden Umsätze im Eurpäischen Binnenmarkt ab 1993- Änderung der 6. EG-Richtlinie. Teil II: Besteuerung "grensüberschreitender" sonstiger Leistungen und ergänzende Bestimmungen der Übergangsregelung
- Die österreichischen Verrechnungspreisrichtlinien 2010 (Teil 3) - konzerninterner Leistungverkehr/Warenlieferungen
- Director of Income Tax v M/S Nokia Networks Oy and related appeals : ITA 512 of 2007 and related appeals
- Dollond & Aitchison
- E-Commerce : Umsatzbesteuerung von Wareneinfuhren und Lieferungen ab 2021
- E-business : some recent EU developments regarding VAT
- E-commerce and EU VAT : theory and practice
- E.U. VAT rules on electronically supplied services
- E.U. VAT treatment of intra-company charges : FCE Bank plc
- EU VAT categories and the digital economy
- EU agreement on taxation of electronically supplied services
- Education, education, education?
- Eigenverbrauch
- El impuesto a las ventas y servicios (Impuesto al valor agregado)
- Electronic commerce - UK policy on taxation issues
- Electronic commerce : the challenges to tax authorities and taxpayers
- Eternal triangles
- European VAT handbook : detailed insight to VAT in 30 European countries
- European VAT law as interpreted by the Court of Justice
- Europese BTW en Nederlandse omzetbelasting : de EG richtlijnen inzake omzetbelasting en hun betekenis voor de Nederlandse praktijk
- Europese BTW en Nederlandse omzetbelasting : de EG-Richtlijnen inzake omzetbelasting en hun betekenis voor de Nederlandse praktijk
- Extending the Singapore goods and services tax to imports of services
- Fiduciary Ltd and others v Morningstar Research Pty Ltd and others : [2004] NSWSC 381
- Formulation of the definitive scheme for imposing turnover tax on the intra-Community trade in goods and services and for a functional clearing procedure
- GST and apportionment in complex transactions
- GST and cross-border investments
- GST era beckons: a comparative analysis of the Indian model GST law provisions with international best practices and OECD
- GST in India: "a watershed reform"
- GST time-of-supply rules in New Zealand and Australia compared
- Geelen (Case C-568/17) : what VAT if the 'unity of action, time and place' is broken up?
- Germany simplifies rule for repair services
- Goods and services tax : the Canadian approach to value-added tax
- Grenzüberschreitende Beratungsleistungen von Steuerberatern im Umsatzsteuerrecht
- Grenzüberschreitende Montage- und Installationslieferungen - der ewige Problemfall : Darstellung anhand von Fallkonstellationen sowie mögliche Konsequenzen
- Guarantees : multiple supplies, different GST treatments
- Haftung von Betreibern elektronischer Marktplätze für fremde Umsatzsteuerschulden : Neuerungen in der USt nach dem Entwurf zum deutschen JStG 2018
- Harmonization of laws - turnover tax - Common system of value added tax - Supply of services for consideration - Definition - Musical performance on public highway giving rise to payments on a voluntary basis of money in an unquantified amount. Excluded: judgment of 3 March 1994. case C-16/93
- Harmonization of laws. Turnover taxes. Common system of VAT. Exemptions provided for in the Sixth Directive. Exemption of the supply of goods for the fuelling and provisioning of vessels. Conditions: judgment of 26 June 1990 (Staatssecretaris van Financien v Velker International Oil Company Ltd NV. (reference for a preliminary ruling from the Hoge Raad der Nederlanden). Case C-185/89
- Heffing aan de grens : een vergelijkende studie naar de heffing van btw en van douanerechten vanwege overschrijding van de buitengrens van de Europese Unie
- Het begrip 'levering'
- Het onderscheid naar Belgisch intern fiscaal recht tussen inbreng en geldlening
- How to control internet transactions? : a contribution from the point of view of German tax inspectors
- Implementation of the new rules for gas and electricity
- Implications of the FBK case on chain transactions
- Imposing EU VAT on unlawful digital supplies?
- Innergemeinschaftliche Lieferung von Waren in Polen
- Innergemeinschaftliche Lieferungen und Verbringungen sowie mögliche finanzstrafrechtliche Konsequenzen : Darstellung der Voraussetzungen der Steuerfreiheit und finanzstrafrechtliche Auswirkungen
- Insurance in European VAT : current and preferred treatment in the light of the New Zealand and Australian GST systems
- Intra-Community VAT carousels
- Intracommunautaire transacties: Zorgenkindje bij overheid en non- profitorganisaties
- Involuntary and statutory supplies - the Australian GST base narrows
- Is the GST unconstitutional? Some s 55 problems revisited
- Is the VAT exemption for the management of special investment funds applicable on a purchased investment management service (by using an IT platform) if the service is a single supply and is used for the management of both SIFs and non-SIFs?
- Joint and several liability relating to intra-Community acquisitions
- Judgment of the Court 23 February 1988 (Value added tax - Goods supplied in the exercise of a medical or paramedical profession). Case 353/85
- Judgment of the Court, 23 November 1988. Common system of value added tax - Taxable amount - Supplies of goods and services
- Kein Steuerschuldübergang mehr für Montagelieferungen in Deutschland ab Juli 2021 : Deutsches BMF konkretisiert Definition für Werklieferungen
- Key takeaways from India's GST bill for multinationals
- Konsignationslager - Die neuen Regeln
- Konsignationslager - Probleme aufgrund von Vereinfachungsregelungen in einzelnen EU-Mitgliedstaaten
- L'IVA sulle prestazioni di servizi di gruppi bancari e assicurativi
- La Cour de Justice de l'Union européenne et la T.V.A. - Revue de jurisprudence 2009-2010
- La aplicación del IVA en la prestación de servicios
- Leasing in der Umsatzsteuer
- Leasing in der Umsatzsteuer - Lieferung oder sonstige Leistung? = CJEU rejects classifying leasing agreements based on economic ownership
- Leistungsort bei Online-Kursen im B2C-Bereich : Problematik bei grenzüberschreitenden B2C-Online-Kursen seit 2022 mit Augenmerk auf zwischengeschaltete Plattformen
- Les Incoterms et les livraisons de biens - Quelle incidence en matière d'impôts indirects?
- Les livraisons de biens à l'intérieur de l'UE - un itinéraire pavé de bonnes intentions mais la simplification reste un leurre
- Lieferungen über Konsignationslager in Polen
- Managing EU VAT risks for platform business models
- Managing VAT in a borderless world of global trade : VAT trends in the European Union - lessons for the Asia-Pacific countries
- Manufacturing and the new transfer pricing frontier : 3-D printing
- Marital rights
- Mehrwertsteuersätze - Änderung der MwStSyst-RL : Neuregelung des rechtlichen Rahmens zur Anwendung ermäßigter Steuersätze auf Unionsebene
- Mervärdeskatt :en läro och grundbok i moms
- More legal certainty regarding the EU VAT treatment of the charging of electronic vehicles (but this is not the end of the road!)
- Multiple and composite supplies
- Multiple supplies : an outmoded concept?
- Neues zur steuerfreien Ausfuhrlieferung im Rahmen eines Reihengeschäfts : Handylieferung im Rahmen eines grenzüberschreitenden Reihengeschäfts steuerfrei?
- No flight, no supply - Qantas Airways Ltd v Commissioner of Taxation
- No-supply rule and real estate transactions
- Omzetbelasting
- Omzetbelasting
- Omzetbelasting
- Omzetbelasting
- Platforms in EU VAT law : a legal analysis of the supply of goods
- Portuguese VAT rates in the tourism sector
- Praktisk merverdiavgift og investeringsavgift
- Prejudiële vragen over de levering van zakelijke rechten
- Prestación única y gestión de fondos en el IVA : el asunto BlackRock (C-231/19)
- Private dancing in the High Court
- Proof of intracommunity supply of goods : achilles' heel of the VAT transitory regime
- Questions controversées en matière d'application de la taxe sur la valeur ajoutée aux exportations de prestations de services
- Recarga de vehículos eléctricos e IVA
- Removing tax barriers to China's Belt and Road Initiative
- Reparaturen für ausländische Abnehmer in der Umsatzsteuer
- Rijksweg St.Oedenrode-Hengelo gesloten. Omleiding loopt over Luxemburg
- Road map to VAT effective tax rate profiling
- Royal Opera House Covent Garden Foundation v HMRC : when is an economic link direct and immediate for VAT purposes?
- Securitizations : VAT aspects in the European Union
- Singapore GST compliance handbook
- Skandia America Corporation USA, Filial Sverige v Skatteverket : VAT grouping and intra entity supplies
- Spain grapples with telecoms VAT
- Supplies for EU VAT purposes : reflections on Air France - KLM and vouchers
- Supplies for consideration, or must consideration be stipulated? : the case of organ grinders and other street musicians
- Supplies under continuing lease : the impact of the MBI Properties decision
- Supply of rights and rights to a supply
- Supreme Court delineates scope of new GST law quite widely
- Swiss VAT and cross-border supplies of goods
- TVA Luxembourg : guide pratique 2015
- TVA et prestations de services : IFA journée d'études franco-belgo-luxembourgeoise du 7 mars 1980
- Taxable event and taxable base for VAT of artistes and sportsmen under the Sixth Directive
- Taxable supplies and their consideration in European VAT : with selected examples of the digital economy
- Taxation of rendering of international services in respect of VAT : Belgian system
- Taxation of satellite transactions : the view from 22,300 miles
- Taxing employee benefits in kind under EU VAT
- Taxing global digital commerce
- Taxing global digital commerce
- Taxing the bull by the horns : reforming Australia's cross-border GST rules
- Taxing times for banks
- The "success" of the ECJ in clarifying VAT rules
- The Advocate General clarifies the case law concerning "composite supplies"
- The CJEU confirms that composite services cannot be artificially split in order to benefit from a reduced VAT rate
- The DuoDecad Case : a new function for the ECJ?
- The EMAG case and cross-border supplies of goods
- The EU VAT treatment of vouchers in the context of promotional activities
- The Second Simplification Directive
- The VAT conundrum of fuel cards : thoughts on the ECJ judgment in VEGA International
- The complexities of marketing in EU VAT
- The concept of transfer of goods pursuant to a commission contract in EU VAT
- The cross-border electronic supply EU-VAT rules : lessons for Australian GST
- The disappearing taxpayer
- The nature of VAT supplies of services in the twenty-first century
- The supply of goods and/or services by the travel and tourism industry : Interpretation Note 42
- The transfer of economic rights to property, a taxable supply of goods ?
- The wrongs of rights in VAT
- Throwing the VAT ball to the recipient
- Toll and contract manufacturing structures : strategies and challenges for cross-border outsourcing activities
- Tolley's VAT in Europe
- Trading places? VAT and customs treatment of imports, exports, intra-EU transactions, and cross-border supplies of services in the digital age
- UK : late paid fees and VAT
- UK VAT system allows many derogations from EU directives
- Umsatzsteuer auf Leistungen im Internet
- Umsatzsteuer für die betriebliche Praxis : mit über 400 Fallbeispielen und Lösungen
- Umsatzsteuer im Binnenmarkt
- Umsatzsteuer in der Bauwirtschaft
- Umsatzsteuer-Update : Aktuelles auf einen Blick : Gesetzgebung - Rechtsprechung - Verwaltungspraxis
- Umsatzsteuerliche Behandlung der im Rahmen des sog. Bauträgermodells erbrachten Bauleistungen
- Umsatzsteuerrechtliche Organschaft und Kammerumlage 1 : Einzelfragen zur Berechnung und zu den Auswirkungen von nicht steuerbaren Innenumsätzen
- Umsatzsteuerrichtlinien : Wartungserlass 2007 (Teil 1)
- Umsatzversteuerung der Telekomleistungen ab 1.5.1996
- Using destination and origin principles in developing VAT legislation
- VAT "Quick Fixes" : a short-term solution or a longer-term problem?
- VAT : quick fixes 2020
- VAT Committee - Guidelines 2013-2014
- VAT Committee : guidelines 2012-2013
- VAT Directive on electronic services - some open questions
- VAT and business models for charging electric vehicles
- VAT and financial services
- VAT and intra-German trade
- VAT and telecommunications services in the European Union
- VAT and the travel and tourism industry
- VAT and the travel and tourism industry
- VAT exemptions : consequences and design alternatives
- VAT goes virtual : security tokens
- VAT implications of Brexit
- VAT in the zero-sum market
- VAT on electronically supplied services to EU consumers: a practical compliance guide for cross-border suppliers of digital goods and services
- VAT on private use of company cars in cross-border situations : double or non-taxation?
- VAT systems in third countries - harmonization efforts in Georgia and Bosnia and Herzegovina = Mehrwertsteuersysteme in Drittstaaten - Harmonisierungsbestrebungen in Georgien und Bosnien-Herzegowina
- VAT treatment of composite supplies
- VAT treatment of electricity transactions under Swiss law
- VAT yearbook 2010/2011 : VAT decisions of the European Court of Justice 1974- June 2010
- VAT-saving concepts and interpretations
- Value added tax - charities. VAT Notice 701/1/95
- Value added tax : a comparative approach
- Value of a supply
- Vergütungen infolge Rückgängigmachung der Lieferung
- Verrechnungspreise in der Betriebsprüfung : der Fremdvergleich bei Lieferungen und Leistungen
- View from the past
- Vrijstelling van de BTW voor intracommunautaire leveringen. Bewijslast van de in België gevestigde verkoper
- VwGH: Einheitlicher USt-Satz für Zeitungsabonnements aus Druckwerk und kostenlosem Online-Zugang = Supreme Administrative Court: single VAT rate for newspaper subscriptions consisting of print editions and free access to online versions
- WWW.btw-derving.nl
- What is a supply for VAT purposes? Reflections on Quantas Airways Ltd
- What is an input-taxed supply of used residential premises?
- When is a supply not a supply?
- When is a supply not a supply? (I)
- When is a supply not a supply? (II)
- Who makes what supply? - the inverted world of MKG
- Will VAT survive in the telecom and Internet jive?
- Zuordnung der bewegten Lieferung und Anwendung der Steuerbefreiung für innergemeinschaftliche Lieferungen : Neues vom EuGH
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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/PQX34M05J6U/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/PQX34M05J6U/">supply (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/resource/PQX34M05J6U/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/PQX34M05J6U/">supply (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>
