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Umsatzsteuer und Sonderverbrauchsteuern im EG-Binnenmarkt ab 1993 : die steuerrechtliche und technische Abwicklung des innergemeinschaftlichen Warenverkehrs

Author

Listed:
  • Rüdiger Parsche

Abstract

Nachdem der ursprüngliche Kommissionsvorschlag, der auf dem Ursprungslandprinzip bzw. dem Gemeinsamen-Markt-Prinzip beruhte, von der Mehrzahl der EG-Länder nicht akzeptiert worden ist, hat sich der Ministerrat am 19. November 1990 auf ein Übergangssystem für die Jahre 1993 bis Ende 1996 geeinigt. Dieses System soll weiterhin auf dem Bestimmungslandprinzip aufbauen, und zum Ausgleich der am 01.01.1993 aufgehobenen Grenzkontrollen soll ein allgemeines Meldesystem mit stark reduzierten Angaben seitens der exportierenden Unternehmen bei grenzüberschreitenden Warenbewegungen eingeführt werden.

Suggested Citation

  • Rüdiger Parsche, 1990. "Umsatzsteuer und Sonderverbrauchsteuern im EG-Binnenmarkt ab 1993 : die steuerrechtliche und technische Abwicklung des innergemeinschaftlichen Warenverkehrs," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 43(33), pages 05-06, October.
    • Handle: RePEc:ces:ifosdt:v:43:y:1990:i:33:p:05-06
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    Cited by:

    1. Fehr, Hans & Rosenberg, Christoph & Wiegard, Wolfgang, 1993. "Value-added taxation in the EC after 1992: Some applied general equilibrium calculations," European Economic Review, Elsevier, vol. 37(8), pages 1483-1506, December.

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