Die "fahrlässige" Beteiligung an einem Mehrwertsteuerbetrug
Resource Information
The work Die "fahrlässige" Beteiligung an einem Mehrwertsteuerbetrug 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
Die "fahrlässige" Beteiligung an einem Mehrwertsteuerbetrug
Resource Information
The work Die "fahrlässige" Beteiligung an einem Mehrwertsteuerbetrug 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
- Die "fahrlässige" Beteiligung an einem Mehrwertsteuerbetrug
- Language
- eng
- Summary
- To the background of ECJ case law, this article describes the VAT consequences for a "negligent" participation in carousel VAT fraud. It particularly addresses a taxable person's duty of care and the burden of proof consequences
- Citation source
- In: Österreichisches Recht der Wirtschaft. - Wien. - Vol. 36 (2018), no. 2 ; p. 127-134
- Geographic coverage
-
- European Union
- Europe
- Language note
- German
Context
Context of Die "fahrlässige" Beteiligung an einem MehrwertsteuerbetrugWork of
No resources found
No enriched resources found
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/kJaNFb80Ums/" 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/kJaNFb80Ums/">Die "fahrlässige" Beteiligung an einem Mehrwertsteuerbetrug</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>
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 Die "fahrlässige" Beteiligung an einem Mehrwertsteuerbetrug
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/kJaNFb80Ums/" 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/kJaNFb80Ums/">Die "fahrlässige" Beteiligung an einem Mehrwertsteuerbetrug</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>
