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Title
Haftung für die Umsatzsteuer beim Handel mit Waren im Internet; Vordruckmuster USt 1 TK – Mitteilung nach § 25e Abs. 4 Satz 1 bis 3 UStG.
Abstract
The article discusses the law on the avoidance of sales tax when trading goods on the Internet and amendment of tax provisions. Topics discussed include liability for trading on an electronic marketplace, the operator liability on an electronic marketplace for the unpaid sales tax from the supply of goods from entrepreneurs, and the legal features of the marketplace.