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Europäische Umsatzsteuerharmonisierung, Clearing-Verfahren und Steuerhinterziehung

  • Rüdiger Parsche
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    Die Einführung des europäischen Binnenmarktes beinhaltet als steuerliche Konsequenz die Aufgabe des Bestimmungslandprinzips und die Übernahme des Gemeinschaftsprinzips. Damit verbindet sich auch eine Verschiebung des Umsatzsteueraufkommens zwischen den beteiligten Ländern. Sofern der Status quo gewünscht wird, bedarf es eines Clearing-Verfahrens, um eine Rückrechnung vornehmen zu können. Diskutiert werden eine Reihe von möglichen Varianten des Clearing-Verfahrens.

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    Article provided by Ifo Institute for Economic Research at the University of Munich in its journal ifo Schnelldienst.

    Volume (Year): 44 (1991)
    Issue (Month): 27 (October)
    Pages: 07-15

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    Handle: RePEc:ces:ifosdt:v:44:y:1991:i:27:p:07-15
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