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- Title
EuGH-Vorlage zum Ort des Entstehens der EUSt bei Verkehrsmitteln und zur entsprechenden Anwendbarkeit der Zuständigkeitsfiktion für die Zollschuldentstehung.
- Authors
Bender, Tobias
- Abstract
The article focuses on Court of Justice of the European Union (ECJ) under import sales tax is in corresponding application of the named customs regulations under Section 21 of Umsatzsteuergesetz (UStG), German Value-Added Tax (VAT). It mentions violation of customs regulations are brought into the Union in the Member State lies in which the customs violation. It also mentions violation of road traffic regulations in October 2020 and import value added tax is present originated not in Germany.
- Subjects
SALES tax; VALUE-added tax; TARIFF; TRAFFIC regulations; USE tax
- Publication
Umsatzsteuer-Rundschau, 2021, Vol 70, Issue 14, p560
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2021-701407