We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
Titelei.
- Abstract
The Umsatzsteuer-Rundschau is a magazine for value-added tax practice that is published in conjunction with the UmsatzsteuerForum e.V. In the current issue, various topics are addressed, including the conformity of the reduced tax rate with Union law, the non-taxability of internal transactions within a tax group, and the taxation of heat supply from a biogas plant. Additionally, a decision by the European Court of Justice regarding the tax liability of municipalities for certain activities or transactions is reported. The magazine also offers commentaries and handbooks on various tax law topics.
- Subjects
TAX administration &; procedure; VALUE-added tax; SALES; TAX rate laws; TAX laws; LEGAL judgments; TAXATION; BIOGAS industry
- Publication
Umsatzsteuer-Rundschau, 2023, Vol 72, Issue 9, pi
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2023-frontmatter7209