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- Title
Straßengütertransportumsätze in unmittelbarem Z.m. der Einfuhr von Gegenständen – Rückforderung von Mehrwertsteuer durch einen Gebietsfremden – Besteuerung der erbrachten Gegenleistung mit der Einkommensteuer für gebietsfremde Personen – Steuerabzug an der Quelle beim Gebietsansässigen
- Authors
Preda, Cartrans
- Abstract
The article focuses on the interpretation of specific European Union (EU) legal provisions related to value-added tax (VAT) and income tax in the context of international road freight transport. Topics include the criteria for VAT exemption on transport services associated with imported goods, the disqualification of VAT exemption based on the absence of specific documents, and the limitations imposed on cross-border service providers regarding the deduction of business expenses and taxation.
- Subjects
FEDERAL court decisions; TAX incidence; LEASE &; rental services; TAXATION; ROMANIANS
- Publication
Umsatzsteuer-Rundschau, 2023, Vol 72, Issue 20, p795
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2023-722005