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Title
Zeitpunkt der Steuerentstehung.
Abstract
The article examines how an applicant was a one-off contribution and not a continuous performance in the form of partial services in a tax case. It notes that the contribution is not in the year in dispute, but already in the previous year. It states that a correction is due to the lack of taxation not be carried out in the previous year, with the FA opposing it with the revision. The plaintiff do not have a one-time contribution.