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- Title
Die Zuschreibung der Beförderung beim Reihengeschäft ab 1.1.2020.
- Authors
Pflaum, Ulrich
- Abstract
The article talks about the Article 36a of the value-added tax (VAT) Directive in the version of Directive (EU) 2018/1910 that contains for the first time an express regulation under Union law for the attribution of the transport in the chain transaction. It mentions about several sales tax issues, and European Court of Justice (ECJ) has recognized admittedly that in chain transactions only one delivery as a "moving" delivery a tax-free intra-community Delivery.
- Subjects
VALUE-added tax; SALES tax; COURT of Justice of the European Union; TAX deductions; PHYSICAL distribution of goods
- Publication
Umsatzsteuer-Rundschau, 2020, Vol 69, Issue 12, p455
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2020-691204