Forum
Newsletter
Datenbank
Buchauswahl
User's Lounge
Kontakt
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
FiFo Ost
•
Nutzungsbedingungen
•
Impressum