Handbuch Osteuropa

FiFo Ost

Definition

Art. 32.21

Except for the cases where this Law provides otherwise, taxable supplies shall be considered to be all supplies of goods or services within the meaning of Arts. 7 - 10, where the supplies have been performed by a taxable person under this Law and the place of supply is within the territory of the country; exports carried out by a taxable person within the meaning of Art. 14.


 
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