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- Title
Inhalt.
- Abstract
The Umsatzsteuer-Rundschau is a magazine for VAT practice that is published in conjunction with the UmsatzsteuerForum e.V. In issue UR 15/2023, various topics are covered, including the scope and legal consequences of § 25f UStG (German VAT Act), as well as the basis of assessment for exchanges involving influencers and bloggers. It also presents judgments and administrative decisions on various tax topics, such as the establishment of a real estate complex by an association without legal personality and the taxation of travel services provided by companies based in third countries. The magazine also offers an online database and a journal app for accessing further information.
- Subjects
COURT of Justice of the European Union; ONLINE databases; BLOGGERS; ELECTRONIC journals; TAX exemption; LEGAL judgments; TAXATION; PERSONALITY; REAL property; ACCESS to information
- Publication
Umsatzsteuer-Rundschau, 2023, Vol 72, Issue 15, pr1
- ISSN
0341-8669
- Publication type
Table of Contents
- DOI
10.9785/ur-2023-721501