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February 25, 2026UmsatzsteuerRundschau0 citations

Lieferkette Mit Steuerpflichtigen Und Missbrauch Des Mehrwertsteuersystems

Lieferkette, in die vier in drei verschiedenen Mitgliedstaaten steuerlich erfasste Wirtschaftsteilnehmer einbezogen sind – Steuerpflichtiger, der Kenntnis von Umsätzen, die einen Missbrauch des Mehrwertsteuersystems darstellen, hat oder haben musste

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Authors

BMBertrand MonfortCSChristian Sterzinger

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Overview

This article examines tax obligations related to VAT system abuses involving multiple economic participants, highlighting legal implications.

Key Points

  • The aim is to explore the liability of taxpayers aware of VAT system abuses within a multi-state supply chain.
  • Analysis of legal texts and frameworks in different EU member states.
  • Examination of case law relating to taxpayers and VAT abuses.
  • Comparison of economic participant responsibilities across jurisdictions.
  • Identified criteria under which taxpayers can be held liable for VAT system abuses.
  • Demonstrated variations in legal interpretations among member states.
  • Revealed gaps in taxpayer awareness concerning VAT obligations.

Cite This Study

Monfort et al. (2026) studied this question.

synapsesocial.com/papers/699e91b2f5123be5ed04f5c9https://doi.org/10.9785/ur-2026-750204
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