We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
Die Steuerbefreiung grenzüberschreitender Beförderungsdienstleistungen nach § 4 Nr. 3 Buchst. a UStG.
- Authors
Harksen, Nathalie
- Abstract
The article focuses on the laws governing the tax exemption of cross-border transport services according to Section 4 No. 3 Letter a Umsatzsteuergesetz, Germany. It mentions at the turn of the year 2021/22, a reorientation of the German financial administration on the question of taxing services provided in relation to exports and imports led to a challenge for many companies in the forwarding industry.
- Subjects
VALUE-added tax; TAX laws; JUDGE-made law; EUROPEAN law; TAXATION; TAX exemption
- Publication
Umsatzsteuer-Rundschau, 2022, Vol 71, Issue 10, p366
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2022-711003