PART 1 - COMMON PROVISIONS



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Navigation Allgemein Finanzen Förderung Institutionen Int. Handel Statistik Umwelt Europäische Union Recht Gesellschaftsrecht Markenrecht Patentrecht Steuerrecht Urheberrecht Wettbewerbsrecht Staaten Albanien Armenien Aserbaidschan Belarus Bulgarien China Estland Frankreich Georgien Großbritannien Kasachstan Kirgisistan Kroatien Lettland Moldau Moldawien Polen Rumänien Russland Serbien Slowakei Slowenien Tadschikistan Tschechien Türkei Ukraine Ungarn Usbekistan Veranstaltungen	PART 1 - COMMON PROVISIONS Subsections Chapter One SCOPE OF THE LAW Scope of Application Territorial Scope Taxable Persons Chapter Two DEFINITIONS Independent Economic Activity Registered Persons Supply Goods Equivalent to the Supply of Goods Services Equivalent to the Supply of Services Importation of Goods General Presumption of Imported Goods Supplier and Customer Export Export of Goods International Goods Traffic Supply of Goods and Services Directly Linked to International Goods Traffic Public Telecommunications Services Forwarding and Agency Services Other Definitions Chapter Three PLACE OF SUPPLY Place of Supply in the Case of Supply of Goods Place of Supply in the Case of Supply of Services General Presumption for the Place of Supply Chapter Four TAXABLE EVENT Definition Chapter Five CHARGEABLE EVENT AND CHARGEABILITY OF TAX Chargeable Event and Chargeability of Tax in the Case of Supply of Goods or Services Specific Cases of Chargeable Events Chargeable Event in the Case of Importation of Goods Chapter Six TAX BASE Definition Tax Base in the Case of Supply of Goods and Services Specific Cases of Determining the Tax Rate for the Supply of Goods or Services Tax Base in the Importation of Goods Chapter Seven TAXABLE SUPPLIES Definition Chapter Eight EXEMPTED SUPPLIES Types Land Transactions Letting Residential Buildings Financial Services Insurance and Reinsurance Services Social Security and Health Insurance Services Welfare Services Medical Services Pharmaceutical Products Education and Cultural Services Legal Services Transfer of Undertakings Disposal with Goods Seized or Abandoned in Favour of the State Free-of-Charge Disposal with Assets by Central and Local Government Authorities Legal Action to Secure Accounts Receivable Supplies under the Labour Code Gifts Betting and Gambling Supply of Agricultural Goods or Services Supply of Cultural Values and Sale of Tickets Procurement of machinery and equipment for renewable energy sources

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PART 1 - COMMON PROVISIONS