Bal, Aleksandra
Germany new VAT compliance obligations for online platforms / Aleksandra Bal .-- , 2019
Resumen.
In Germany, special rules on liability and recordkeeping obligations of online platforms will apply as from 2019. This article first briefly reviews the rules adopted in the European Union and in the United Kingdom, and then describes in detail and evaluates the new German legislation.
COMERCIO ELECTRONICO
IMPUESTO SOBRE EL VALOR AÑADIDO
CUMPLIMIENTO FISCAL
DECLARACIONES TRIBUTARIAS
ALEMANIA
EC Tax Review 0928-2750 [print] v. 28, n. 2, April 2019, p. 114-119
Germany new VAT compliance obligations for online platforms / Aleksandra Bal .-- , 2019
Resumen.
In Germany, special rules on liability and recordkeeping obligations of online platforms will apply as from 2019. This article first briefly reviews the rules adopted in the European Union and in the United Kingdom, and then describes in detail and evaluates the new German legislation.
COMERCIO ELECTRONICO
IMPUESTO SOBRE EL VALOR AÑADIDO
CUMPLIMIENTO FISCAL
DECLARACIONES TRIBUTARIAS
ALEMANIA
EC Tax Review 0928-2750 [print] v. 28, n. 2, April 2019, p. 114-119