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- Title
Auswirkungen der Absenkung der Umsatzsteuersätze durch das Zweite Corona-Steuerhilfegesetz auf die Berichtigung des Steuerbetrags nach § 17 UStG.
- Authors
Schulze, Michael; Steindel, Josefine
- Abstract
The article focuses on effects of lowering sales tax rates by the Second Corona Tax Aid Act on the correction of the tax amount according to section 17 of Umsatzsteuergesetz (UStG), German value-added tax (VAT) law of Germany. It mentions introduction of the local VAT system first-time lowering of sales tax rates is part of an overall revitalization package of the German economy after the pandemic economic lockdown. It also mentions problems associated with the change in the tax rate.
- Subjects
SALES tax laws; TAX rate laws; VALUE-added tax laws; COVID-19 pandemic; STAY-at-home orders
- Publication
Umsatzsteuer-Rundschau, 2020, Vol 69, Issue 20, p781
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2020-692002