Die Umsatzsteuer Im Grenzuberschreitenden Versandhandel
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Die Umsatzsteuer Im Grenzuberschreitenden Versandhandel

Die Umsatzsteuer Im Grenzuberschreitenden Versandhandel


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About the Book

Europarecht und das Steuerrecht der Mitgliedstaaten bilden zwei sich uberschneidende Rechtskreise, die sich wechselseitig bedingen und erganzen. Dies wird insbesondere beim Umsatzsteuerrecht deutlich. Aufgrund der mit dieser Dualitat der normativen Vorgaben verbundenen Auslegungsschwierigkeiten sowie Problemen bei der praktischen Anwendung durch Unternehmer, Abnehmer und Finanzverwaltung unterliegt die Umsatzsteuer heftiger Kritik und ist permanent Gegenstand von Reformbemuhungen. Im Rahmen der Darstellung der Regelung fur die Besteuerung des Versandhandels im Europaischen Binnenmarkt wird die Komplexitat der normativen Fundamente verbunden mit Problemen bei der praktischen Anwendung abgehandelt. Dem schliesst sich der Versuch an, eine optimale Gestaltungsmoglichkeit fur die Regelung des Versandhandels de lege lata aufzuzeigen. Primares Ziel der Arbeit ist jedoch die Integration der Versandhandelsbesteuerung in ein neu reformiertes europaisches Umsatzsteuersystem. Zunachst wird hierzu der aktuelle Diskussionsstand zu moglichen Neureglungen unter Darlegung der Vorteile und Nachteile erortert. Nach Abwagung der Chancen einer eigenstandigen Umsatzsteuer der Europaischen Union wird ein eigenstandiger Vorschlag einer materiellen Reform der Umsatzbesteuerung unterbreitet. Da es bei einer sofortigen und vollstandigen Umstellung zu gravierenden Veranderungen des nationalen Steuergefuges kommen kann, wird auch eine schrittweise Umsetzung erwogen. Beim Versandhandel mit Drittlandern wird auf die Einfuhrumsatzsteuer sowie die Abwicklungsmodalitaten eingegangen, welche sich am Zollrecht orientieren. Es werden die Besonderheiten dieses Verfahrens hervorgehoben, Problemfelder aufgezeigt und Losungen hierzu erarbeitet.


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Product Details
  • ISBN-13: 9783832521530
  • Publisher: Logos Verlag Berlin
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 0 mm
  • Width: 145 mm
  • ISBN-10: 3832521534
  • Publisher Date: 15 Mar 2009
  • Height: 210 mm
  • No of Pages: 191
  • Series Title: German
  • Weight: 750 gr


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