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Title
Umsatzsteuerliche Behandlung der Lotsen.
Abstract
The article talks about the sales tax treatment of the pilots. It mentions that pilot fees for (inland) ships of foreign shipowners are not controllable; and mentions about the maritime pilots for the immediate needs of the German Value Added Tax Act (UStG) designated watercrafts. It mentions turnover of each pilot can be in the same proportion are divided into tax-free and taxable amounts.