When acquisition within the community (short i.g.E.) independent tax facts of the value added tax right designated, after which the transnational acquisition is subjected by articles in principle in the state of the Erwerbers of the value added tax.

The acquisition within the community is the basis the regulation land principle. Therefore goes i.g.E. usually, in the delivery state tax-exempt supply within the community ahead.

Reason for the taxation

The right instrument acquisition within the community, corresponding with the supply within the community, to including 1992 Zollrecht valid in the individual member states of the European community replaced. It is the according to tax law most important part of the domestic market, because instead of the customs clearance at the borders of the member states by the facts of the taxpayer i.g.E the turnover taxation stepped. Therefore the tax liability, which was imposed upon to the supplier until 1992 over the tariff, is imposed upon to the Erwerber by the taxfree supply within the community now.

Kinds acquisition within the community

It in principle distinctive between:

• Acquisition of articles (exception: new vehicles)
• Acquisition of new vehicles
• Spend from articles

Articles in category "Acquisition within the community"

We found here 12 articles.