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Oefenvragen voor basiskennis omzetbelasting
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Wanneer is er sprake van ondernemerschap?
Wanneer is er sprake van ondernemerschap?
Een ondernemer is ieder die een bedrijf of beroep zelfstandig uitoefent (art. 7 OB)
Waarom is de plaats van de levering of dienst van belang?
Waarom is de plaats van de levering of dienst van belang?
Door vast te stellen waar de levering of dienst plaatsvindt kan worden bepaald waar de omzetbelasting moet worden geheven.
Wat is het verschil tussen afstandsverkopen en intracommunautaire transacties?
Wat is het verschil tussen afstandsverkopen en intracommunautaire transacties?
Bij een intracommunautaire transactie is er sprake van een levering/dienst tussen twee ondernemers in twee verschillende lidstaten. Er is sprake van afstandsverkopen als de consument in een andere lidstaat woont dan ondernemer die het goed of dienst levert.
dus: ICT tussen twee ondernemers en afstandsverkopen tussen consument en ondernemer
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