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- Title
Grenzen der Pauschalbesteuerung für Landwirte; Besteuerung bei Sport-, Rennund Turnierpferden.
- Abstract
The article discusses the applicability of flat-rate taxation to the sale of sport, racing, and tournament horses, highlighting the dispute over whether the resale of purchased horses, trained into high-quality riding horses, falls under the flat-rate taxation provisions. It mentions a case where a horse breeder and trader contest the tax treatment of his horse sales, focusing on the interpretation of tax law regarding the transformation of purchased horses through training.
- Subjects
HORSE breeding; HORSE breeds; HORSE industry; EQUESTRIANISM; HORSES
- Publication
Umsatzsteuer-Rundschau, 2024, Vol 73, Issue 3, p107
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2024-730306