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- Title
Keine Beendigung der umsatzsteuerrechtlichen Organschaft durch Anordnung der vorläufigen Eigenverwaltung unter Bestellung eines vorläufigen Sachwalters und Erlass einer Anordnung i.S.d. § 21 Abs. 2 Satz 1 Nr. 3 InsO.
- Abstract
The article discusses termination of the VAT group by ordering the provisional self-administration by appointing a provisional administrator and issuing an order. It notes that the organizational integration does not apply if the bankruptcy judge in addition to the provisional self-administration enforce protection. It states that the enforcement order is the requirement of a tax, including a joint debtor settlement and the cash management.
- Subjects
CASH management; TAXATION; TAX deductions; JURISPRUDENCE; SALES
- Publication
Umsatzsteuer-Rundschau, 2020, Vol 69, Issue 5, p222
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2020-690604