Your institution may have access to this item. Find your institution then sign in to continue.
Title
Unternehmereigenschaft von juristischen Personen des öffentlichen Rechts nach § 2 Abs. 3 UStG.
Abstract
The article focuses on entrepreneurship of legal persons of public law under section 2 Umsatzsteuergesetz (UStG), German-Value Added Tax. It mentions remuneration exercised on the basis of private law the entrepreneurship and subject their sales to taxation. It also mentions input tax deduction from it related input services and elimination of sales taxation.