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- Title
Zur Unionsrechtskonformität des ermäßigten Steuersatzes nach § 12 Abs. 2 Nr. 8 Buchst. a UStG — Sowohl im Hinblick auf die Neufassung der Anlage III Nr. 15 MwStSystRL (als auch) im Hinblick auf das Beihilferecht.
- Authors
Hummel, David
- Abstract
The article focuses on reduced tax rate with Union law pursuant to Section 12 of Umsatzsteuergesetz (UStG), German Value Added Tax Act, with regard to the new version of Annex III No. 15 VAT Directive (as well as) with regard to state aid law. It mentions special treatment in direct income tax law, but also to special treatment in harmonized indirect tax law. It also mentions provision of services by non-profit organizations dedicated to charitable causes and in the field of social security.
- Subjects
NONPROFIT organization laws; BUSINESSPEOPLE; GOVERNMENT aid; NONPROFIT organizations; EUROPEAN Union; TAX rates; TAX benefits
- Publication
Umsatzsteuer-Rundschau, 2023, Vol 72, Issue 9, p345
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2023-720902