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1 services prone to fraud
services prone to fraud ADMIN, LAW, TAX betrugsanfällige Dienstleistungen fpl (synonymous: fraud-prone services; im Zusammenhang mit Umsatzsteuerbetrug)Englisch-Deutsch Fachwörterbuch der Wirtschaft > services prone to fraud
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2 fraud-prone services
fraud-prone services ADMIN, LAW, TAX betrugsanfällige Dienstleistungen fpl (synonymous: services prone to fraud; im Zusammenhang mit Umsatzsteuerbetrug)Englisch-Deutsch Fachwörterbuch der Wirtschaft > fraud-prone services
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3 reverse-charge procedure
reverse-charge procedure LAW, TAX Reverse-Charge-Verfahren n (EU; ein neueres Verfahren zur Bekämpfung des Mehrwertsteuerbetrugs durch Verlagerung der Steuerschuldnerschaft; für sonstige Leistungen eines im Ausland ansässigen Unternehmers, die im Inland steuerbar und steuerpflichtig sind, schuldet ab einer Schwelle von 5000 Euro nicht der leistende Unternehmer die Umsatzsteuer, sondern der Leistungsempfänger: § 13b Abs. 1 Satz 1 Nr. 1 in Verbindung mit Abs. 2 Satz 1 UStG; zeitweilige Anwendung möglich auch auf die Erbringung bestimmter 'betrugsanfälliger' Dienstleistungen = services prone to fraud)Englisch-Deutsch Fachwörterbuch der Wirtschaft > reverse-charge procedure
См. также в других словарях:
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