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- Title
Bestimmung des Ortes der sonstigen Leistung nach § 3a Abs. 3 Nr. 5 UStG; Änderung des Umsatzsteuer-Anwendungserlasses aufgrund des Urteils des EuGH v. 13.3.2019 (EuGH, Urt. v. 13.3.2019 – C-647/17, ECLI:EU:C:2019:195 – Srf-konsulterna, UR 2019, 344)
- Abstract
The article focuses on the decision of European Court of Justice regarding change in sales tax application decree as per section 3a Umsatzsteuergesetz (UStG), German Value-Tax Added law. It mentions relevant provisions of the sales tax application decree restructured and made appropriate adjustments. It also mentions right of access to sporting events, such as Games and competitions for a fee and right of access to events in the area of teaching and science.
- Subjects
SALES tax; VALUE-added tax; SPORTS events; GAMES; USE tax
- Publication
Umsatzsteuer-Rundschau, 2021, Vol 70, Issue 14, p569
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2021-701411