We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
Zuordnung der innergemeinschaftlichen Warenbewegung in einem Reihengeschäft — Zugleich eine Anmerkung zum EuGH-Urteil Herst (C-401/18) vom 23.4.2020 i.Z.m. den Quick Fixes.
- Authors
Monfort, Bertrand
- Abstract
The article talks about the judgment of the European Court of Justice (ECJ) in the allocation of the intra-community movement of goods in a chain transaction. It mentions that Herst sought the input tax deduction the invoices issued to her with Czech ID value added tax (VAT). It mentions ECJ repeats its imprecise Euro-Tire-Holding case law, namely that the assignment of the movement of goods after a comprehensive assessment of all special circumstances.
- Subjects
COURT of Justice of the European Union; PHYSICAL distribution of goods; VALUE-added tax; SALES tax; TAX deductions
- Publication
Umsatzsteuer-Rundschau, 2020, Vol 69, Issue 12, p449
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2020-691203