Читать книгу New German Law to Combat VAT Evasion in Ecommerce - Jörg Brettschneider - Страница 5

Table of Contents 目录表

Foreword 前言

Table of Contents 目录表

A. Introduction and Latest Developments 引言和最新发展

B. Legislation 立法

I. Background 背景

II. Summary of the Legislation 立法摘要

1. Definitions 定义

2. Documentary Obligations for Platform Operators 平台运营商的记 录义务

3. Certificate of the Competent Tax Authority 主管税务机关证书

4. Liability Rule for Platform Operators 平台运营商的责任规则

5. Naming of an Authorized Recipient 授权收件人的命名

6. Collective Information Requests 集体信息请求

7. Date of Enactment and Transition Period 颁布日期和过渡期

III. Evaluation of the Legislation 立法评估

1. Certificate as further administrative Burden 额外行政负担的证书

2. Possible Delays in Providing the Tax Registration 提供税务登记可 能的延误

3. Possible Delays in Providing the Certificate 提供证书可能的延误

4. Information of Platform Operators by Tax Authorities 税务机关对 于平台运营商的信息

5. Transition Period 过渡期

6. Collective Information Requests 集体信息请求

7. Naming of an Authorized Recipient 授权收件人的命名

8. Legislation Aimed at Ecommerce via Electronic Marketplaces 立法 通过电子市场瞄准电子商务

IV. Need for further Discussion, open Questions, Conclusion 进一步讨 论的需要、开放式问题和结论

C. Some Notes on Recovering Amazon-Accounts 对恢复亚马逊账号的几 点说明

D. References 参考文献列表

E. The Author 作者