Schlagwörter: electronic market place (2 gefunden)

1. 01. Februar 2019

   Tax authorities' circular on VAT liability of operators of a ...

   The tax authorities have published a circular setting out the official view of the application of the new rules on the VAT liability of operators of electronic market places introduced by the Finance Act 2018.

   Kategorien: Official Pronouncements

   Schlagwörter: VAT, Finance Act 2018, electronic market ...
2. 30. November 2018

   Finance Act 2018

   On 8 November 2018, the Finance Bill 2018 was adopted by the German parliament and received the consent of the Bundesrat on 23 November 2018 in the form of “The Act for the Avoidance of VAT Losses on the Trading of Goods on the Internet and Amendments to other Tax Regulations”(hereafter “Finance Act 2018”).

   Kategorien: Legislation

   Schlagwörter: Organschaft, VAT, tax group, Cum/cum tra ...