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Title
Änderungen im Vorsteuer-Vergütungsverfahren zum 1.1.2020.
Abstract
The article discusses changes in the input tax refund procedure for January 1, 2020. It mentions Article 12 No. 11 to 13 and 20 and Article 15 No. 9 and 10 in conjunction with Article 39 para. 2 of the law on further tax promote electromobility and change others tax regulations. It mentions UStAE can foreign resident entrepreneurs who meet the requirements of the input tax refund procedure and sales tax in the general taxation procedur.