zurück zu Linde Digital
TEL.: +43 1 246 30-801  |  E-MAIL: support@lindeverlag.at
Suchen Hilfe
Lang et al (Eds)

CJEU - Recent Developments in Value Added Tax 2014

1. Aufl. 2015

ISBN: 978-3-7073-3340-4

Besitzen Sie diesen Inhalt bereits, melden Sie sich an.
oder schalten Sie Ihr Produkt zur digitalen Nutzung frei.

Dokumentvorschau
CJEU - Recent Developments in Value Added Tax 2014 (1. Auflage)

I. S. 232Introduction

The “mechanism of reverse charge” has, for a long time, been a topic for debate when designing the future VAT system as one which is robust and resilient to tax fraud.

This mechanism is designed as an exception to the general VAT rule, according to which it is the supplier who must charge the VAT due to the recipient. To explaining how this reverse charge mechanism works in a few words: when such a system becomes applicable to a certain type of transactions, it is the recipient of the goods or services who must charge and pay the VAT due to the tax administration, and at the same time it is he who bears the right to deduct the input VAT according to the conditions established in the internal VAT Law.

In recent debates at the highest level in the EU Council, the proposal to extend the reverse charge mechanism to more categories of supplies has been widely discussed. As a result of this debate, the amendment of the VAT Directive in articles 199a and 199b established by Directives 2013/43/UE, and 2013/42/UE, introduced options for Member States to apply the reverse charge to new categories of transactions (supplies of cellular phones, games consoles, laptops, etc.) and a ...

CJEU - Recent Developments in Value Added Tax 2014

Für dieses Werk haben wir eine Folgeauflage für Sie.