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- Title
Besteuerung von in Kindertageseinrichtungen und Schulen erzielten Umsätzen im zeitlichen Anwendungsbereich von § 2b UStG.
- Abstract
The article focuses on the taxation of revenues generated in daycare centers and schools, particularly examining the applicability of section 2b of Umsatzsteuergesetz (UStG), German Value Added Tax Act. Topics include the general issues surrounding diverse revenues generated by parent councils, student councils, school companies, student companies, and support associations, exploring questions related to the attribution of revenues and their liability to value-added tax (VAT).
- Subjects
BADEN-Wurttemberg (Germany); VALUE-added tax; PARENTS; SMALL business; CIVIL law; TAXATION
- Publication
Umsatzsteuer-Rundschau, 2024, Vol 73, Issue 4, p146
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2024-730406