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- Title
Vermietung oder Verpachtung eines Grundstücks mit Betriebsvorrichtungen im Umsatzsteuerrecht — Eine Bestandsaufnahme nach Aufgabe des Aufteilungsgebots bei einer wirtschaftlich einheitlichen Leistung.
- Authors
Fittkau, Herbert
- Abstract
The article deals with the effects of a change in the highest court's case law on the rental or leasing of properties with operating fixtures. This change eliminates the requirement to divide a unified economic transaction into separate services. This has significant consequences for companies with rental and leasing arrangements and requires a review and adjustment of existing contracts and invoices. It is unclear whether this change also affects other allocation requirements. Rental or leasing can now be completely tax-exempt if it constitutes an economically unified service. The question is also raised whether the ECJ's answers regarding allocation requirements for tax exemptions can be applied to the applicable tax rate.
- Subjects
TAX exemption; OPERATING leases; JUDGE-made law; LEASE &; rental services; INVOICES; LEASES
- Publication
Umsatzsteuer-Rundschau, 2024, Vol 73, Issue 11, p397
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2024-731101