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- Title
Vorsteuerversagung aufgrund der Kenntnis bzw. des Kennenmüssens von einer auf einer vorhergehenden Umsatzstufe begangenen Steuerhinterziehung.
- Abstract
The article talks about the input tax refusal due to knowledge or the need to know from one to a previous one Level of tax evasion committed. It mentions that an input tax deduction is to be denied even if on value-added tax (VAT) evasion of a previous sales level was committed and the taxpayer is aware of it that he had or should have had with the sales made to him but neither involved in nor in tax evasion was included and neither was the tax evasion committed promoted or benefited.
- Subjects
TAXATION; TAX evasion; VALUE-added tax; TAX deductions; TAX administration &; procedure
- Publication
Umsatzsteuer-Rundschau, 2020, Vol 69, Issue 12, p474
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2020-691207