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- Title
Entscheidung eines in Gütergemeinschaft lebenden Ehegatten, auf den Status eines Pauschallandwirts zu verzichten und seine Tätigkeit nach der normalen Mehrwertsteuerregelung besteuern zu lassen – Mehrwertsteuerpflichtiger – Verlust des Status eines Pauschallandwirts für den anderen Ehegatten
- Abstract
The article discusses the Court of Justice of the European Union court case dealing with the flat-rate scheme for agricultural producers. The court held spouses who carry out an agricultural activity on the same holding using property forming part of their marital community cannot be regarded as separate value-added tax payers where each spouse carries out an independent economic activity under the flat-rate scheme for agricultural producers.
- Subjects
TAX administration &; procedure; MARITAL property; VALUE-added tax; FRAUD; AGRICULTURE; SPOUSES
- Publication
Umsatzsteuer-Rundschau, 2022, Vol 71, Issue 10, p394
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2022-711007