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- Title
Umsatzsteuerrechtliche Behandlung der Personalüberlassung an einen Gemeindeverwaltungsverband unter Anwendung des § 2b UStG.
- Abstract
The article focuses on treatment of temporary staff under sales tax law to a local government association using under section 2b of Umsatzsteuergesetz (UStG), German Value-Added Tax Law. It mentions determination of the sales tax liability for personnel leasing after the corporation tax assessment and value added tax on this temporary employment of the leaving the member community to no major distortion of competition.
- Subjects
LOCAL government; VALUE-added tax; SALES tax; CORPORATE taxes; TAX assessment; ANTITRUST law
- Publication
Umsatzsteuer-Rundschau, 2021, Vol 70, Issue 14, p567
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2021-701408