VAT Database

VAT Database

Taxable Transaction

2. Taxable Transaction 

Taxable activities of the European Value Added Tax Law are "transfer of assets", "provision of services", "acquisition within the EU", "import".
It is the subject of taxable companies to do as a business on a fee basis within the EU region.

We will look at each in more detail in the following chapters.

8.資産の譲渡
8.1.資産の譲渡の定義
8.2.EU域内移送とは
8.3.課税地
8.4.納税義務
8.5.課税標準
8.6.三角取引とは

9.役務の提供
9.1.役務の提供の定義
9.2.課税地
9.3.B2Bの課税地
9.4.B2Cの課税地

10.EU域内取得
10.1.域内取得の定義

11.輸入
11.1.輸入の定義
11.2.輸入の課税地
11.3.課税標準

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