In her guest lecture, the speaker conveyed the relevance of value-added tax in international tax law. The focus was on the VAT treatment of intra-Community supplies and acquisitions, business relations with third countries (exports and imports), and the complex regulations governing chain transactions and intra-Community triangular transactions. The lecture provided insight into the correct tax classification of cross-border goods movements and how to avoid incorrect taxation.
We would like to thank MTG Ingolstadt for this highly practical lecture.