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- Title
Übertragung eines vor dem 1.1.2019 ausgestellten Gutscheins über eine elektronische Dienstleistung in einer Leistungskette.
- Abstract
The article focuses on voucher for an electronic service in a power chain. It mentions prepaid cards for specified items to be provided domestically services could be traded and traded like a commodity led at least before the entry into force. It also mentions parties are arguing about whether the transfer of property credit cards or voucher codes for the purchase of digital content for the X-Network. It also mentions invoices of V the input tax deduction.
- Subjects
INHERITANCE &; transfer tax; TAX laws; TELECOMMUNICATIONS services; CREDIT cards; TAX deductions; VALUE-added tax; EDUCATIONAL vouchers
- Publication
Umsatzsteuer-Rundschau, 2023, Vol 72, Issue 8, p340
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2023-720806