Podcast
Questions and Answers
Which principle generally determines the place of supply for VAT taxation?
Which principle generally determines the place of supply for VAT taxation?
- The supplier's state
- The intermediary's state
- The recipient's state (correct)
- The EU/EEA state
Who is responsible for paying VAT in intra-community acquisitions of goods?
Who is responsible for paying VAT in intra-community acquisitions of goods?
- The financial authorities
- The recipient (correct)
- The VAT number holder
- The supplier
Who is responsible for charging and paying VAT in the case of B2C sales?
Who is responsible for charging and paying VAT in the case of B2C sales?
- The VAT number holder
- The recipient
- The financial authorities
- The supplier (correct)
What is the purpose of the Union-One-Stop Shop (EU-OSS) system?
What is the purpose of the Union-One-Stop Shop (EU-OSS) system?
According to the text, which of the following types of works are protected by copyright?
According to the text, which of the following types of works are protected by copyright?
What is the minimum degree of originality required for a work to be copyright-protected?
What is the minimum degree of originality required for a work to be copyright-protected?
What is the main difference between copyright and related rights?
What is the main difference between copyright and related rights?
What is the principle of territoriality in IP law?
What is the principle of territoriality in IP law?
Which of the following statements about VAT in domestic cases is true?
Which of the following statements about VAT in domestic cases is true?
Which of the following is a situation where a trader with an annual turnover below EUR 35,000 might choose to be submitted to standard taxation instead of not charging VAT?
Which of the following is a situation where a trader with an annual turnover below EUR 35,000 might choose to be submitted to standard taxation instead of not charging VAT?
What is the ultimate burden in economic terms for end users who do not charge VAT to their customers?
What is the ultimate burden in economic terms for end users who do not charge VAT to their customers?
Why does VAT pose major challenges to cross-border trade within the EU/EEA?
Why does VAT pose major challenges to cross-border trade within the EU/EEA?
Which of the following is a characteristic of collective labour law?
Which of the following is a characteristic of collective labour law?
When selecting a domain name, what should be taken into consideration?
When selecting a domain name, what should be taken into consideration?
What is a potential consequence of 'domain grabbing'?
What is a potential consequence of 'domain grabbing'?
Which type of content is protected under copyright law?
Which type of content is protected under copyright law?
According to the text, which of the following is true about the Social Insurance for Trade and Industry (GSVG)?
According to the text, which of the following is true about the Social Insurance for Trade and Industry (GSVG)?
According to the text, which of the following is true about the preferential health insurance coverage for young entrepreneurs?
According to the text, which of the following is true about the preferential health insurance coverage for young entrepreneurs?
According to the text, which of the following is true about the compulsory insurance for limited partners of a KG?
According to the text, which of the following is true about the compulsory insurance for limited partners of a KG?
According to the text, when does social security fraud occur?
According to the text, when does social security fraud occur?
Which of the following activities is considered unlawful when it comes to illegally uploaded content?
Which of the following activities is considered unlawful when it comes to illegally uploaded content?
What is the main reason Selma and Sebastian do not want to invest in cinema tickets?
What is the main reason Selma and Sebastian do not want to invest in cinema tickets?
What is the risk associated with watching blockbusters on dodgy platforms?
What is the risk associated with watching blockbusters on dodgy platforms?
Which of the following activities is NOT considered unlawful when it comes to illegally uploaded content?
Which of the following activities is NOT considered unlawful when it comes to illegally uploaded content?
What is the condition for an activity to be considered unlawful with regard to illegally uploaded content?
What is the condition for an activity to be considered unlawful with regard to illegally uploaded content?
What is the main reason why Selma and Sebastian watch the latest blockbusters online?
What is the main reason why Selma and Sebastian watch the latest blockbusters online?
According to the text, what are the forms of utilisation that someone with copyright has the exclusive right to authorize or prohibit?
According to the text, what are the forms of utilisation that someone with copyright has the exclusive right to authorize or prohibit?
According to the text, how is the distribution right normally 'exhausted' in the tangible world?
According to the text, how is the distribution right normally 'exhausted' in the tangible world?
According to the text, what is the difference between exhaustion with regard to computer programmes and other digital content in the digital world?
According to the text, what is the difference between exhaustion with regard to computer programmes and other digital content in the digital world?
According to the text, what activities can the rightholder control in relation to protected content?
According to the text, what activities can the rightholder control in relation to protected content?
