Deduction of Import VAT: Relevance of Ownership as of Importation?

Thomas Bieber, Lars Gläser

Research output: Contribution to journalArticlepeer-review

Original languageEnglish
Pages (from-to)75-80
Number of pages6
JournalInternational VAT Monitor
Volume2022
Issue number2
DOIs
Publication statusPublished - 01 Mar 2022

Fields of science

  • 502038 Taxation
  • 505 Law
  • 505003 European law
  • 505004 Financial law
  • 505022 Tax law
  • 505026 Constitutional law
  • 505029 International law
  • 502010 Public finance

JKU Focus areas

  • Digital Transformation
  • Sustainable Development: Responsible Technologies and Management

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