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The article discusses the "2020 Quick Fixes" introduced in European Union (EU) tax law, specifically focusing on their application to intra-community movements of goods. It addresses the issue of whether a valid Value-added tax identification number (USt-IdNr) of the recipient is required at the time of the movement for it to be considered an intra-community transfer. It highlights the lack of legal provisions for correcting such situations and argues for a compliant interpretation of EU law.

The article focuses on the National Museum for Japanese History, known as Rekihaku, located in Sakura, Chiba Prefecture. It highlights how Rekihaku is unique among Japanese museums as it covers a broad range of historical aspects, including societal, cultural, and everyday history, while intentionally excluding political history and the history of the imperial house. The museum's exhibits emphasize the diversity of historical experiences within Japan.

Copyright of Internationales Handelsrecht is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article discusses the German tax treatment of chain transactions based on new regulations implemented in 2020. It provides a critical overview of changes in the tax code, notably concerning the allocation of responsibility for the transportation of goods in chain transactions. It highlights the differences between German law and European Union directives, offering insights into potential challenges and areas where further clarity may be needed.

The article focuses on clarifying and updating rules related to the allocation of goods movement in the context of chain transactions (Reihengeschäfte) for value-added tax (VAT) purposes. It ensures that the transportation or dispatch of goods is correctly assigned in cases involving multiple businesses. It is further reported that the changes are aimed at implementing European Union directives and resolving uncertainties created by previous case law.

Copyright of GAIA: Ecological Perspectives for Science & Society is the property of Oekom Verlag GmbH and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Berliner Debatte Initial is the property of Berliner Debatte Initial e.V. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Moderne Staat is the property of Verlag Barbara Budrich GmbH and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article focuses on the decision of European Court of Justice (ECJ) for differential taxation of article 311 of MwStSystRL value-added tax (VAT) directive. It mentions intra-community acquisition tax not included in the tax base heard and applying the differential taxation on deliveries of works of art previously by the author. It also mentions reduced tax rate under section 12 of Umsatzsteuergesetz (UStG) of German Added Value Tax.

Copyright of Internationales Handelsrecht is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Internationales Handelsrecht is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article discusses how tax laws apply to environmental conservation efforts in Germany. It mentions compensating for significant environmental impacts, such as construction, through measures like ecological offsets. It addresses the tax implications and whether they fall under VAT (Value-added tax) rules. It also mentions the transfer of revenue from replacement payments to third parties and their VAT treatment.

Copyright of Internationales Handelsrecht is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article focuses on a court case of the European Court of Justice wherein the plainiff supply chain has questioned the value-added tax (VAT) system of Europe. Topics discussed include VAT directives in the European Union (EU), laws on serial transactions and taxation on physical distribution of goods.

The article focuses on a court case wherein the plaintiff has accused electronic marketplace operators over their liability for sales tax on trade of goods through internet. Topics discussed include transitional provisions, delivery of goods within the marketplace and identification number of value-added tax (VAT).

The article focuses on a court case of European Union (EU) Council wherein the plaintiff has accused advance payments given by travel agencies. Topics discussed include amendments in value added tax (VAT) laws, tourist services in Germany, advance payments for deliveries of goods and profit margin in the business.

The article reports on a judgment of the Higher Regional Court Munich according to which "soon" does not describe any concrete delivery period. According to the ruling, an advertisement with the indication "The article is available soon" is not sufficient statutory information obligations under Art. 246a of EGBGB civil code.

Copyright of Internationales Handelsrecht is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This study concentrates on the problems of political changes (breaks) after WWI and after WWII in Central Europe, taking the example of traffic relations in railway and Elbe Shipping between German and Czechoslovakia. Although the situation after 1918 and 1945 brought with it real territorial shifts, and the disruption of trade and tariffs, at the same time it demonstrates how this problem was overcome. Czechoslovak-German traffic and tariff relations overcame the challenges surrounding the 1918 and 1945 breaks and the political and ideological changes by means of rational, pragmatic and serious relations. [ABSTRACT FROM AUTHOR]

The article presents a report from a February 26-28, 2014 conference in Bad Staffelstein, Germany on the history of consumption. Topics of presentations delivered included the establishment of networks for the physical distribution of goods in Middle Ages London, England and northern Germany, the history of wine consumption in Franconia, and the book fairs in Paris, France during the 15th century.

More and more people are becoming aware of the fact that there is no world crisis as serious as the alarming extent of poverty and its consequences. Various approaches have resulted in different concepts about poverty being developed. This means that a fundamental distinction must be made between objective and subjective views. Poverty has many causes, including discrimination, unequal distribution of, and access to resources, as well as social and cultural stigmatisation. At the same time, poverty can also be a violation of the human dignity. Responsibility for human rights both at the national and international level always lies with the state; it has the duty to guarantee people's rights. The people in the poorest regions of the world can appeal to the human rights not before of the community of states, but only in their own country, if it has guaranteed the respect of the human rights. [ABSTRACT FROM AUTHOR]