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Die jüngsten Entscheidungen des EuGH zum „Reihengeschäft" und ihre Bedeutung für Art. 36a MwStSystRL.
- Source :
- Umsatzsteuer-Rundschau; Mar2019, Vol. 68 Issue 6, p201-209, 9p
- Publication Year :
- 2019
-
Abstract
- 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.
- Subjects :
- VALUE-added tax
PHYSICAL distribution of goods
TAX laws
Subjects
Details
- Language :
- German
- ISSN :
- 03418669
- Volume :
- 68
- Issue :
- 6
- Database :
- Complementary Index
- Journal :
- Umsatzsteuer-Rundschau
- Publication Type :
- Academic Journal
- Accession number :
- 135355306
- Full Text :
- https://doi.org/10.9785/ur-2019-680602