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Europäische Umsatzsteuerharmonisierung, Clearing-Verfahren und Steuerhinterziehung


  • Rüdiger Parsche


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.

Suggested Citation

  • Rüdiger Parsche, 1991. "Europäische Umsatzsteuerharmonisierung, Clearing-Verfahren und Steuerhinterziehung," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 44(27), pages 07-15, October.
  • Handle: RePEc:ces:ifosdt:v:44:y:1991:i:27:p:07-15

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    Cited by:

    1. Stehn, Jürgen, 1994. "Turnover taxation in the EC: options for future reforms," Kiel Working Papers 613, Kiel Institute for the World Economy (IfW).


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