Die umsatzsteuerliche Behandlung von Fernverkäufen
Nomos, 1. Edition 2024, 358 Pages
The product is part of the series
Steuerwissenschaftliche Schriften
Description
Due to the steady growth in e-commerce, the German legislator introduced complex new VAT regulations regarding distant sales of goods, the legal integration of marketplaces, platforms, portals or similar means operators into the supply chain and special taxation procedures as of July 1, 2021 through the so-called Digital Package II. Based on the principles of national VAT and European legal advancements within the realm of e-commerce, these are critically analyzed and systematized in terms of legal doctrine. The evaluation of their practicability and the impact assessment for business and administration form the core of the work, which ultimately asks about the adequate coverage of digital business models in VAT law.
Bibliographical data
Edition | 1 |
---|---|
ISBN | 978-3-7560-1726-3 |
Publication Date | Jun 4, 2024 |
Year of Publication | 2024 |
Publisher | Nomos |
Format | Softcover |
Language | deutsch |
Pages | 358 |
Medium | Book |
Product Type | Scientific literature |
Additional material
Product safety information
Manufacturer of products offered under GPSR
Nomos Verlagsgesellschaft mbH & Co. KG
Waldseestraße 3 - 5
76530 Baden-Baden, Germany
service@nomos.de
www.nomos.de