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Intra-EU trade and chain transactions under EU VAT
Between simplification measures and inconsistent results
Taschenbuch von Edvinas Sutkaitis
Sprache: Englisch

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Beschreibung
After nearly 20 years ago when the transitional arrangements for the taxation of trade between Member States was introduced it made a significant improvement compare to the old exports and imports system. However, the new arrangements have not eliminated obstacles completely for proper trade between Member States and proper functioning of the single market. It is still extremely challenging for businesses to deal with cross-border supplies and especially with chain transactions. One of the difficulties is to determine the place of supply for each transaction along the chain and which of transactions should be VAT exempt intra-Community supply. Risk is also suffered in order to support the application for VAT exemption of intra-Community supply. Despite that the Court of Justice of the European Union has shed some light on how to deal with these difficulties it does not make it easier for businesses to deal with cross-border supplies and chain transactions in practice.
After nearly 20 years ago when the transitional arrangements for the taxation of trade between Member States was introduced it made a significant improvement compare to the old exports and imports system. However, the new arrangements have not eliminated obstacles completely for proper trade between Member States and proper functioning of the single market. It is still extremely challenging for businesses to deal with cross-border supplies and especially with chain transactions. One of the difficulties is to determine the place of supply for each transaction along the chain and which of transactions should be VAT exempt intra-Community supply. Risk is also suffered in order to support the application for VAT exemption of intra-Community supply. Despite that the Court of Justice of the European Union has shed some light on how to deal with these difficulties it does not make it easier for businesses to deal with cross-border supplies and chain transactions in practice.
Über den Autor
Edvinas Sutkaitis - European and International Tax Law, Department of Business Law.
Details
Erscheinungsjahr: 2019
Fachbereich: Steuern
Genre: Recht, Sozialwissenschaften, Wirtschaft
Produktart: Nachschlagewerke
Rubrik: Recht & Wirtschaft
Medium: Taschenbuch
Inhalt: 52 S.
ISBN-13: 9783659757051
ISBN-10: 3659757055
Sprache: Englisch
Ausstattung / Beilage: Paperback
Einband: Kartoniert / Broschiert
Autor: Sutkaitis, Edvinas
Hersteller: LAP LAMBERT Academic Publishing
Verantwortliche Person für die EU: LAP Lambert Academic Publishing, Brivibas Gatve 197, ?-1039 Riga, customerservice@vdm-vsg.de
Maße: 220 x 150 x 4 mm
Von/Mit: Edvinas Sutkaitis
Erscheinungsdatum: 31.07.2019
Gewicht: 0,096 kg
Artikel-ID: 117297123
Über den Autor
Edvinas Sutkaitis - European and International Tax Law, Department of Business Law.
Details
Erscheinungsjahr: 2019
Fachbereich: Steuern
Genre: Recht, Sozialwissenschaften, Wirtschaft
Produktart: Nachschlagewerke
Rubrik: Recht & Wirtschaft
Medium: Taschenbuch
Inhalt: 52 S.
ISBN-13: 9783659757051
ISBN-10: 3659757055
Sprache: Englisch
Ausstattung / Beilage: Paperback
Einband: Kartoniert / Broschiert
Autor: Sutkaitis, Edvinas
Hersteller: LAP LAMBERT Academic Publishing
Verantwortliche Person für die EU: LAP Lambert Academic Publishing, Brivibas Gatve 197, ?-1039 Riga, customerservice@vdm-vsg.de
Maße: 220 x 150 x 4 mm
Von/Mit: Edvinas Sutkaitis
Erscheinungsdatum: 31.07.2019
Gewicht: 0,096 kg
Artikel-ID: 117297123
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