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- Title
Verrechnung oder Erstattung des Mehrwertsteuerüberschusses – Zusätzliche Zahlungsverbindlichkeiten – Grundsätze der Äquivalenz, der Effektivität und der steuerlichen Neutralität.
- Abstract
The article focuses on principles of equivalence, effectiveness and of fiscal neutrality for offsetting or reimbursement of the value-added tax (VAT) surplus. It mentions right to appeal with regard to the reimbursement of VAT due to a violation of the common VAT system are supported, less favorable procedural modalities. It also mentions law tax liabilities determined by tax administration acts and enforcement of tax assessment.
- Subjects
TAX refunds; TAX rates; TAX assessment; PUBLIC interest law; TAXATION
- Publication
Umsatzsteuer-Rundschau, 2022, Vol 71, Issue 5, p192
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2022-710508