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- Title
Umsatzsteuer-Umrechnungskurse für den Monat Februar 2024.
- Abstract
The article "Value Added Tax Conversion Rates for the Month of February 2024" contains information on administrative decisions and the calculation of value added tax conversion rates for the month of February 2024. It is noted that interest on the refund claim due to a reduction in the taxable value for value added tax can only be calculated from the point at which the taxpayer asserts their right to a reduction within the tax return. Furthermore, it is explained that the activity of a supporting person who is assigned or appointed to a party to the proceedings is directed towards the party to the proceedings and does not constitute a service to the court. Finally, the value added tax conversion rates for various countries in February 2024 are provided. The article contains information on the exchange rates of the euro to various currencies, including the Japanese yen, Canadian dollar, South Korean won, Malaysian ringgit, Mexican peso, New Zealand dollar, Norwegian krone, Philippine peso, Polish zloty, Romanian leu, Swedish krona, Swiss franc, Singapore dollar, South African rand, Thai baht, Czech koruna, Turkish lira, Hungarian forint, and US dollar. In addition, changes to the value added tax application decree regarding the taxation of cross-border passenger transport by motor vehicles are explained. It is noted that since July 1, 2021, both non-resident companies in the European Union and companies resident in the rest of the European Union can make use of special taxation procedures.
- Subjects
EUROPEAN Union; VALUE-added tax; HUNGARIAN forint; PESO (Mexican currency); CANADIAN dollar; TURKISH lira; NATIONAL currencies
- Publication
Umsatzsteuer-Rundschau, 2024, Vol 73, Issue 7, p262
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2024-730708