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- Title
Bestimmung des Leistungsempfängers bei Beistellung beziehungsweise Beiordnung von im Ausland ansässigen Rechtsanwälten durch Gerichte.
- Abstract
The article titled "Determining the recipient of services in the provision or appointment of foreign lawyers by courts" deals with the question of value-added tax liability in the provision or appointment of foreign lawyers by courts. The Advocate General has determined that interest on the refund claim can only be calculated from the point at which the taxpayer considers the non-payment of the claim to be final and asserts their right to reduce the VAT taxable amount within the tax return. It is emphasized that the court is not considered the recipient of services and is not required to remit any value-added tax. The article also includes information on value-added tax conversion rates for the month of February 2024.
- Subjects
VALUE-added tax; TAX rates; TAX returns; LAWYERS
- Publication
Umsatzsteuer-Rundschau, 2024, Vol 73, Issue 7, p262
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2024-730707