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- Title
Verfahren: Verlängerung der gemeinnützigkeits- und umsatzsteuerrechtlichen Maßnahmen zur Förderung der Hilfe für von der Corona-Krise Betroffene; Verlängerung der Geltungsdauer der in den BMF-Schreiben v. 9.4.2020 (IV C 4 - S 2223/19/10003 :003), v. 26.5.2020 (IV C 4 - S 0174/19/10002 :008), v. 18.12.2020 (IV C 4 - S 2223/19/10003 :006), v. 15.6.2021 (III C 3 - S 7130/20/10005 :015), v. 3.12.2021 (III C 3 – 7130/20/10005 :015), v. 14.12.2021 (III C 2 - S 7030/20/10004 :004) und v. 15.12.2021 (IV C 4 - S 2223/ 19/10003 :006) enthaltenen Billigkeitsregelungen
- Abstract
The article reports on the extension of the non-profit and value-added tax measures to promote assistance for those affected by the Corona crisis. The validity period of the corresponding letters from the Federal Ministry of Finance (BMF) dated April 9, 2020, May 26, 2020, December 18, 2020, June 15, 2021, December 3, 2021, December 14, 2021, and December 15, 2021 is extended beyond December 31, 2022 to include all measures carried out until December 31, 2023. However, it is noted that this does not apply to certain sections of the letters. The value-added tax regulations are addressed in a separate letter.
- Subjects
LEGAL authorities; VALUE-added tax; FINANCE; NONPROFIT organizations; TAX laws; CRISES
- Publication
FinanzRundschau, 2023, Vol 105, Issue 3, p140
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2023-1050311