The place of supply in European VAT:
Gespeichert in:
| Beteilige Person: | |
|---|---|
| Format: | Buch |
| Sprache: | Englisch |
| Veröffentlicht: |
London [u.a.]
Kluwer Law International
1998
|
| Ausgabe: | 1. publ. |
| Schlagwörter: | |
| Links: | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014678239&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| Umfang: | XI, 305 S. |
| ISBN: | 9041107509 9789041107503 |
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Datensatz im Suchindex
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| adam_text |
THE PLACE OF SUPPLY IN EUROPEAN VAT BEN TERRA KLUWER LAW INTERNATIONAL
LONDON- THE HAGUE - BOSTON CONTENTS PREFACE TABLE OF CASES CHAPTER 1
THEORIES AND PRINCIPLES 1.1 INTRODUCTION 1.2 DOUBLE TAXATION AND ABSENCE
OF TAXATION IN THE FIELD OF VAT 1.3 THE TERRITORIALITY PRINCIPLE 1.4 THE
DESTINATION PRINCIPLE 1.5 THE BENEFIT PRINCIPLE 1.6 THE EQUALITY
PRINCIPLE CHAPTER 2 THE PLACE OF SUPPLY OF GOODS 2.1 INTRODUCTION 2.1.1
SINGLE AND MULTIPLE SUPPLIES 2.2 THE SECOND DIRECTIVE 2.3 THE ORIGINAL
SIXTH DIRECTIVE 2.3.1 GOODS WHICH ARE INSTALLED OR ASSEMBLED 2.3.2
SUPPLIES BY THE IMPORTER AND SUBSEQUENT SUPPLIES 2.4 THE PRESENT RULES
2.4. 1 THE PLACE OF SUPPLY OF DISPATCHED OR TRANSPORTED GOODS 2.4.2 THE
PLACE WHERE GOODS ARE INSTALLED OR ASSEMBLED 2.4.3 THE PLACE OF SUPPLY
OF GOODS NOT DISPATCHED OR TRANSPORTED CONTENTS 2.4.4 SUPPLIES ON BOARD
SHIPS, AIRCRAFT OR TRAINS 26 2.4.5 SUPPLIES BY THE IMPORTER AND
SUBSEQUENT SUPPLIES 29 2.4.6 GOODS ACQUIRED BY A NON-TAXABLE LEGAL
PERSON DISPATCHED OR TRANSPORTED FROM A THIRD TERRITORY 32 2.4.7
DISTANCE SALES 34 2.4.7.1 GOODS DISPATCHED OR TRANSPORTED FROM A THIRD
TERRITORY 36 2.4.7.2 THRESHOLDS AND OPTIONS 37 CASE 296/95 (THE QUEEN V
COMMISSIONERS OFCUSTOMS AND EXCISE, EX PARTE EMU TABAC AND OTHERS) 42
2.4.7.3 SINGLE TAXABLE PERSONS 44 2.4.7.4 FLAT-RATE SCHEME FARMERS 45
2.4.8 UNDISCLOSED AGENTS 46 CHAPTER 3 THE PLACE OF SUPPLY OF SERVICES 49
3.1 INTRODUCTION 49 3.2 THE SECOND DIRECTIVE 50 3.3 THE ORIGINAL SIXTH
DIRECTIVE 53 3.3.1 THE PLACE WHERE THE SUPPLIER HAS ESTABLISHED HIS
BUSINESS OR HAS A FIXED ESTABLISHMENT 53 3.3.2 SERVICES CONNECTED WITH
IMMOVABLE PROPERTY 58 3.3.3 TRANSPORT OF GOODS AND PASSENGER TRANSPORT
63 CASE C-331/94 (COMMISSION OF THE EUROPEAN COMMUNITIES V THE HELLENIC
REPUBLIC) 66 CASE C-L 16/96 (REISEBIIRO BINDER GMBH V FINANZAMT
STUTTGART- KORPERSCHAFTEN) 70 3.3.4 CULTURAL ACTIVITIES, ANCILLARY
TRANSPORT SERVICES, REPAIR AND VALUATION SERVICES 73 3.3.4.1 CULTURAL,
ARTISTIC AND SIMILAR ACTIVITIES 74 CASE C-327/94 (JIIRGEN DUDDA V
FINANZAMT BERGISCH GLADBACH) 75 3.3.4. 2 ANCILLAR Y TRANSPORT SERVICES
96 3.3.4.3 REPAIR AND VALUATION SERVICES 97 3.3.5 HIRING OUT OF MOVABLE
TANGIBLE PROPERTY UNDER 9(2)(D) 98 CASE 353/87 (COMMISSION OF THE
EUROPEAN COMMUNITIES V ITALIAN REPUBLIC) 102 CASE 51/88 (HAMANN V
FINANZAMT HAMBURG-EIMSBUTTEL) 102 3.3.5.1 FORMS OF TRANSPORT 106 CASE
17/89 (HAUPTZOLLAMT FRANKFURT AM MAIN-OST V DEUTSCHE OLIVETTI GMBH) 108
3.3.6 THE CONCEPT OF A "FIXED ESTABLISHMENT" 109 CONTENTS (1)
TRANSACTIONS BETWEEN HEAD OFFICE A AND BRANCH B (2) SUPPLIES MADE BY
HEAD OFFICE OR BRANCH TO THIRD PARTIES (3) SUPPLIES MADE BY THIRD
PARTIES TO HEAD OFFICE OR BRANCH THE EEIG CASE 168/84 (GIINTER BERKHOLZ
V FINANZAMT HAMBURG-MITTE-ALSTADI) CASE C-231/94 (FAABORG-GELTING LINIEN
A/S V FINANZAMT FLENSBURG) CASE C-260/95 (CUSTOMS & EXCISE V DFDS A/S)
CASE C-190/95 (ARO LEASEBVV INSPECTEUR DER BELASTINGDIENST GROTE
ONDERNEMINGEN, AMSTERDAM) CASE C-3 90/96 (LEASE PLAN LUXEMBOURG SA V
BELGIAN STATE) 3.3.6.1 OECD DEFINITION OF PERMANENT ESTABLISHMENT 3.3.7
INTANGIBLE SERVICES; ARTICLE 9(2)(E) 3.3.7.1 TRANSFERS AND ASSIGNMENTS
OF COPYRIGHTS, PATENTS, LICENCES, TRADE MARKS AND SIMILAR RIGHTS 3.3.7.2
ADVERTISING SERVICES CASE C-70/92 (COMMISSION V IRELAND) CASE C-68/92
(COMMISSION V FRANCE) CASE C-69/92 (COMMISSION V LUXEMBOURG) CASE
C-73/92 (COMMISSION V SPAIRI) 3.3.7.3 SERVICES OF CONSULTANTS, DATA
PROCESSING AND THE SUPPLY OF INFORMATION CASE C-145/96 (BERND VON
HOFFMANN V FINANZAMT TRIER) 3.3.7.3.1 SOFTWARE 3.3.7.3.2 PUBLIC
BROADCASTING ORGANIZATIONS 3.3.7.3.3 LABORATORY ANALYSIS OF
PHARMACEUTICAL SAMPLES 3.3.7.3.4 THE PLACE OF SUPPLY OF SERVICES BY
VETERINARY SURGEONS CASE C-167/95 (M. J. M. LINTHORST, K.G.P. POUWELS
AND J. SCHERES C.S. V INSPECTEUR DER BELASTINGDIENST/ ONDERNEMINGEN TE
ROERMOND) 197 3.3.7.4 OBLIGATIONS TO REFRAIN FROM A BUSINESS ACTIVITY OR
A RIGHT 210 3.3.7.5 BANKING, FINANCIAL AND INSURANCE TRANSACTIONS 211
3.3.7.6 THE SUPPLY OF STAFF 214 3.3.7.7 THE DISCLOSED AGENT 215 3.3.7.8
THE HIRING OUT OF MOVABLE TANGIBLE PROPERTY 216 3.3.7.8.1 LEASING 217
3.3.8 AVOIDANCE OF DOUBLE TAXATION 220 3.4 THE PRESENT SYSTEM 224 3.4.1
THE PLACE WHERE THE SUPPLIER HAS ESTABLISHED HIS BUSINESS OR HAS A FIXED
ESTABLISHMENT 225 3.4.2 SERVICES CONNECTED WITH IMMOVABLE PROPERTY 225
3.4.3 INTRA-COMMUNITY TRANSPORT OF GOODS DURING THE TRANSITIONAL PERIOD
226 NI CONTENTS 3.4.3.1 SIMPLIFICATION PROCEDURES REGARDING THE DOMESTIC
LEG OF TRANSPORT 229 3.4.4 CULTURAL ACTIVITIES, ANCILLARY TRANSPORT
SERVICES, REPAIR AND VALUATION SERVICES 231 3.4.4.1 PLACE OF SUPPLY OF
CULTURAL, ARTISTIC, SPORTING, SCIENTIFIC, EDUCATIONAL, ENTERTAINMENT OR
SIMILAR ACTIVITIES 232 3.4.4.2 PLACE OF SUPPLY OF SERVICES ANCILLARY TO
THE INTRA-COMMUNITY TRANSPORT OF GOODS 233 3.4.4.3 REPAIR AND VALUATION
SERVICES 234 3.4.5 INTANGIBLE SERVICES; ARTICLE 9(2)(E) 238 3.4.5.1
TELECOMMUNICATION SERVICES 239 3.4.5.2 THE INTERNET 245 3.4.5.2.1 THE
INTERNET AND THE WORLD WIDE WEB 245 3.4.5.2.2 THE INTERNET AND ONLINE
ACTIVITIES 247 INTERNET ACCESS 249 DIAL-UPS AND DIRECT CONNECTIONS 250
CONTENT MADE AVAILABLE BY THE ISP 251 USE OF INTERNET AND ONLINE
SERVICES BY MAIL-ORDER SELLERS OF TANGIBLE PERSONAL PROPERTY 251 3.4.6
PLACE OF SUPPLY OF SERVICES RELATING TO TRANSPORT SERVICES RENDERED BY
INTERMEDIARIES 252 3.4.7 INTERMEDIARY SERVICES OTHER THAN THOSE RELATING
TO TRANSPORT SERVICES 253 3.4.8 CARRIAGE OF PASSENGERS 254 3.4.9
UNDISCLOSED AGENTS 255 CHAPTER 4 THE PLACE OF INTRA-COMMUNITY
ACQUISITIONS 259 4.1 INTRODUCTION 259 4.2 THE PLACE OF INTRA-COMMUNITY
ACQUISITIONS OF GOODS 260 4.2.1 CHAIN TRANSACTIONS 262 4.2.2
SIMPLIFICATION MEASURES FOR TRIANGULATION 265 DESIGNATION OF THE
CONSIGNEE AS THE PERSON LIABLE FOR THE TAX 266 OBLIGATIONS FOR
DECLARATION 268 CHAPTER 5 THE PLACE OF IMPORTATION 271 5.1 INTRODUCTION
271 5.1.1 THE SECOND DIRECTIVE 271 5.1.2 THE ORIGINAL SIXTH DIRECTIVE
272 IV CONTENTS 5.1.3 THE PRESENT RULES 272 5.2 IMPORTATION OF GOODS 273
5.3 PLACE OF IMPORTATION OF GOODS 275 5.3.1 SPECIAL EXEMPTIONS LINKED TO
INTERNATIONAL GOODS TRAFFIC 279 CHAPTER 6 TOWARDS A COMMON SYSTEM OF VAT
285 6.1 INTRODUCTION 285 6.2 HISTORICAL BACKGROUND 286 6.3 A SYSTEM OF
VAT WHICH IS SUITED TO THE DEMANDS OF THE SINGLE MARKET 288 6.3.1 THE
LIMITATIONS OF THE PRESENT SYSTEM 288 6.3.2 THE SYSTEM UNDER
CONSIDERATION 289 6.3.2.1 THE ESSENTIAL CHARACTERISTICS 290 6.3.2.2 KEY
FEATURES 290 6.3.2.3 CONSEQUENCES 292 6.4 CONCLUSION: THE COMMISSION
PROPOSES A WORK PROGRAMME 295 FINAL REMARKS 297 INDEX 299 |
| any_adam_object | 1 |
| author | Terra, Ben |
| author_facet | Terra, Ben |
| author_role | aut |
| author_sort | Terra, Ben |
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| dewey-raw | 341.75 |
| dewey-search | 341.75 |
| dewey-sort | 3341.75 |
| dewey-tens | 340 - Law |
| discipline | Rechtswissenschaft |
| edition | 1. publ. |
| format | Book |
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| illustrated | Not Illustrated |
| indexdate | 2025-01-11T16:27:40Z |
| institution | BVB |
| isbn | 9041107509 9789041107503 |
| language | English |
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| physical | XI, 305 S. |
| publishDate | 1998 |
| publishDateSearch | 1998 |
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| publisher | Kluwer Law International |
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| spelling | Terra, Ben Verfasser aut The place of supply in European VAT Ben Terra 1. publ. London [u.a.] Kluwer Law International 1998 XI, 305 S. txt rdacontent n rdamedia nc rdacarrier Europäische Union (DE-588)5098525-5 gnd rswk-swf Recht Value-added tax Law and legislation European Union countries Umsatzsteuer (DE-588)4038416-0 gnd rswk-swf Europäische Union. Mitgliedsstaaten Europäische Union (DE-588)5098525-5 b Umsatzsteuer (DE-588)4038416-0 s DE-604 GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014678239&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Terra, Ben The place of supply in European VAT Europäische Union (DE-588)5098525-5 gnd Recht Value-added tax Law and legislation European Union countries Umsatzsteuer (DE-588)4038416-0 gnd |
| subject_GND | (DE-588)5098525-5 (DE-588)4038416-0 |
| title | The place of supply in European VAT |
| title_auth | The place of supply in European VAT |
| title_exact_search | The place of supply in European VAT |
| title_full | The place of supply in European VAT Ben Terra |
| title_fullStr | The place of supply in European VAT Ben Terra |
| title_full_unstemmed | The place of supply in European VAT Ben Terra |
| title_short | The place of supply in European VAT |
| title_sort | the place of supply in european vat |
| topic | Europäische Union (DE-588)5098525-5 gnd Recht Value-added tax Law and legislation European Union countries Umsatzsteuer (DE-588)4038416-0 gnd |
| topic_facet | Europäische Union Recht Value-added tax Law and legislation European Union countries Umsatzsteuer Europäische Union. Mitgliedsstaaten |
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