full screen
Home > Business & Economics > Economics > Steuerliche und statistische Meldepflichten im innergemeinschaftlichen Warenverkehr
Steuerliche und statistische Meldepflichten im innergemeinschaftlichen Warenverkehr

Steuerliche und statistische Meldepflichten im innergemeinschaftlichen Warenverkehr


     0     
5
4
3
2
1



Out of Stock


Notify me when this book is in stock
About the Book

Studienarbeit aus dem Jahr 2017 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2.0, Otto-Friedrich-Universität Bamberg, Sprache: Deutsch, Abstract: Ziel dieser Arbeit einzelne steuerliche Meldepflichten zu vergleichen sowie Ursachen für Differenzen zu identifizieren und die Konformität der inländischen Auslegung mit dem Unionsrecht zu prüfen. Mit Unterzeichnung der "Einheitlichen Europäischen Akte" am 17. und 28.2.1986 wurde der gemeinsame Binnenmarkt zum 1.1.1993 besiegelt. Die daraus resultierenden Folge war unter anderem, dass seither alle Unternehmer ihre Waren und Dienstleistungen innerhalb des europäischen Binnenmarktes zollfrei anbieten können. Damit trotz Abschaffung der Grenzkontrollen innerhalb des europäischen Binnenmarktes der innergemeinschaftliche Warenverkehr überwacht werden kann, wurde in den Mitgliedstaaten ein einheitliches Kontrollverfahren eingeführt. Auf steuerlicher Ebene umfasst dieses Kontrollverfahren in Deutschland die Zusammenfassende Meldung (ZM) gem. § 18a UStG2, die Umsatzsteuer-Identifikationsnummer (USt-IdNr.) nach § 27a UStG, sowie das Mehrwertsteuer-Informations- und Austauschsystem (MIAS). Mittels Intrastat4 wird der grenzüber-schreitende Warenverkehr Deutschlands mit den anderen Mitgliedstaaten der Europäischen Union (EU) auf statistischer Ebene erfasst. Neben der ZM sowie der Intrastat-Meldung existiert weiterhin die Umsatzsteuervoranmeldung (UVM) gem. § 18 UStG. Die nachfolgende Arbeit unterteilt sich in die beiden Bereiche der steuerlichen und statistischen Meldepflichten. Im Rahmen der steuerlichen Meldepflichten wird zunächst die ZM so-wie die UVM untersucht. Da die UVM auch inländische Erwerbsvorgänge und Lieferungen betrachtet, wird aufgrund der Wichtigkeit für die Zielsetzung der Arbeit in Bezug auf den Abgleich mit der Intrastat-Meldung, der Fokus auf innergemeinschaftliche Erwerbe und Lieferungen sowie Dreieckslieferungen gelegt. Der zweite große Teilbereich besteht aus den statistischen Meldepflich


Best Sellers



Product Details
  • ISBN-13: 9783346077486
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 32
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3346077489
  • Publisher Date: 16 Nov 2019
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 104 gr

Related Categories

Similar Products

Add Photo
Add Photo

Customer Reviews

REVIEWS      0     
Click Here To Be The First to Review this Product
Steuerliche und statistische Meldepflichten im innergemeinschaftlichen Warenverkehr
Bod Third Party Titles -
Steuerliche und statistische Meldepflichten im innergemeinschaftlichen Warenverkehr
Writing guidlines
We want to publish your review, so please:
  • keep your review on the product. Review's that defame author's character will be rejected.
  • Keep your review focused on the product.
  • Avoid writing about customer service. contact us instead if you have issue requiring immediate attention.
  • Refrain from mentioning competitors or the specific price you paid for the product.
  • Do not include any personally identifiable information, such as full names.

Steuerliche und statistische Meldepflichten im innergemeinschaftlichen Warenverkehr

Required fields are marked with *

Review Title*
Review
    Add Photo Add up to 6 photos
    Would you recommend this product to a friend?
    Tag this Book Read more
    Does your review contain spoilers?
    What type of reader best describes you?
    I agree to the terms & conditions
    You may receive emails regarding this submission. Any emails will include the ability to opt-out of future communications.

    CUSTOMER RATINGS AND REVIEWS AND QUESTIONS AND ANSWERS TERMS OF USE

    These Terms of Use govern your conduct associated with the Customer Ratings and Reviews and/or Questions and Answers service offered by Booksbay (the "CRR Service").


    By submitting any content to Booksbay, you guarantee that:
    • You are the sole author and owner of the intellectual property rights in the content;
    • All "moral rights" that you may have in such content have been voluntarily waived by you;
    • All content that you post is accurate;
    • You are at least 13 years old;
    • Use of the content you supply does not violate these Terms of Use and will not cause injury to any person or entity.
    You further agree that you may not submit any content:
    • That is known by you to be false, inaccurate or misleading;
    • That infringes any third party's copyright, patent, trademark, trade secret or other proprietary rights or rights of publicity or privacy;
    • That violates any law, statute, ordinance or regulation (including, but not limited to, those governing, consumer protection, unfair competition, anti-discrimination or false advertising);
    • That is, or may reasonably be considered to be, defamatory, libelous, hateful, racially or religiously biased or offensive, unlawfully threatening or unlawfully harassing to any individual, partnership or corporation;
    • For which you were compensated or granted any consideration by any unapproved third party;
    • That includes any information that references other websites, addresses, email addresses, contact information or phone numbers;
    • That contains any computer viruses, worms or other potentially damaging computer programs or files.
    You agree to indemnify and hold Booksbay (and its officers, directors, agents, subsidiaries, joint ventures, employees and third-party service providers, including but not limited to Bazaarvoice, Inc.), harmless from all claims, demands, and damages (actual and consequential) of every kind and nature, known and unknown including reasonable attorneys' fees, arising out of a breach of your representations and warranties set forth above, or your violation of any law or the rights of a third party.


    For any content that you submit, you grant Booksbay a perpetual, irrevocable, royalty-free, transferable right and license to use, copy, modify, delete in its entirety, adapt, publish, translate, create derivative works from and/or sell, transfer, and/or distribute such content and/or incorporate such content into any form, medium or technology throughout the world without compensation to you. Additionally,  Booksbay may transfer or share any personal information that you submit with its third-party service providers, including but not limited to Bazaarvoice, Inc. in accordance with  Privacy Policy


    All content that you submit may be used at Booksbay's sole discretion. Booksbay reserves the right to change, condense, withhold publication, remove or delete any content on Booksbay's website that Booksbay deems, in its sole discretion, to violate the content guidelines or any other provision of these Terms of Use.  Booksbay does not guarantee that you will have any recourse through Booksbay to edit or delete any content you have submitted. Ratings and written comments are generally posted within two to four business days. However, Booksbay reserves the right to remove or to refuse to post any submission to the extent authorized by law. You acknowledge that you, not Booksbay, are responsible for the contents of your submission. None of the content that you submit shall be subject to any obligation of confidence on the part of Booksbay, its agents, subsidiaries, affiliates, partners or third party service providers (including but not limited to Bazaarvoice, Inc.)and their respective directors, officers and employees.

    Accept

    New Arrivals



    Inspired by your browsing history


    Your review has been submitted!

    You've already reviewed this product!