German VAT Law 1999: German-English text-synopsis with an introduction

Front Cover
sellier. european law publ., 2004 - Law - 233 pages
Synopsis of German VAT legal text, VAT Directive 1999 (excerpt) and annexes of VAT legal text in German/English, with a bilingual introduction. Background: Increasing globalisation frequently calls for an English translation of the German VAT Law and a broad overview of specific articles of this law. Advantages: Easy, smooth understanding of German VAT Law helps international business transactions with German partners. Beneficial to Enterprises, lawyers, law firms, tax consultants, accountants, trade associations, chambers of commerce, banks, industry organizations: For everybody active in international trade, commerce and tax affairs. VAT-Law: Latest version Including all updates effective from January 1, 2004. Expertise: Editors with long time experience. Constanze Hubner works since many years as Office Manager for international companies in an exclusively English-speaking environment. She holds several certificates in Business English. Iris Schaefer is a certified auditor and tax adviser with focus on VAT. She has advised national and international companies for many years as a highly recognized VAT expert.
 

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Contents

Allgemeines
1
Steuerbare Umsätze
2
Leistungsort
3
Bemessungsgrundlage
4
Steuerbefreiungen
5
Vorsteuerabzug
6
Besteuerungsverfahren
7
Aufzeichnungspflichten
9
Tax Rate
20
Option
21
Invoices
22
Evidence
24
Final Remarks
31
Tax exemptions and Tax refunds
61
Assessment Basis
93
Tax and Input VAT
99

Fiskalvertretung
10
Besteuerung ausländischer Unternehmer
11
Behandlung ausgewählter Geschäftsvorfälle
13
Schlussbetrachtung
16
General
17
Taxable Turnovers
18
Tax Basis
19
Taxation
125
Special regulations
161
Implementation fines penalty provisions
177
ad 4 no 4a partly abridged
191
Auszug
212
Copyright

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