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- Title
Der unmittelbare und direkte Zusammenhang zwischen Eingangs- und Ausgangsumsatz – Teil 2.
- Authors
Englisch, Joachim
- Abstract
The article examines the immediate and direct connection between incoming and outgoing sales. It notes that the contribution undertakes the extensive jurisprudence of the ECJ on the required direct and immediate connection between input services on the one hand and to output services entitling input tax deduction on the other hand to systematize and critically appreciate. It adds that the basic development of a typing dogmatics of initiation and their case-group-specific discussions and limits.
- Subjects
TAXATION; TAX deductions; PLAINTIFFS; INVOICES; PURCHASE orders; JURISPRUDENCE; SALES
- Publication
Umsatzsteuer-Rundschau, 2020, Vol 69, Issue 5, p216
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2020-690603