tax deferral procedure

Quelle: https://www.zoll.de/DE/Fachthemen/Steuerbelastung-und-Verfahren/Steueraufschubverfahren/steueraufschubverfahren_node.html

A procedure that allows the tax liability (e.g., VAT) to be deferred to a later date for certain transactions, so that the payment of the tax is postponed while the goods are handled or the transaction is completed.

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tax deferral

A postponement of tax payment (for example VAT or customs duties) on goods until a specified time or event occurs.

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tax deferral demand

A notice or demand from a tax authority to pay a tax that was previously deferred, i.e., a reversal or withdrawal of a tax deferral previously granted...

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VAT procedure

A method for collecting, remitting, and reporting value-added tax (VAT) on goods and services within logistics, transport, and trade; includes tax ass...

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tax deferral period

A time-limited postponement of tax payment granted by the tax authorities to facilitate economic transactions and cash flow.

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Tax deferral audit

A procedure to verify whether a tax deferral (payment postponement) granted for a shipment or a tax obligation in logistics/transport is correct and c...

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procedure type

The manner or kind of procedure used to carry out a specific process in logistics; describes which procedures or methods are applied (e.g., import, ex...

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