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- Title
Ausweis einer falschen Steuer in Rechnungen an Endverbraucher; Folgen aus den Urteilen des BFH v. 13.12.2018 – V R 4/18 und des EuGH v. 8.12.2022 – C-378/21.
- Abstract
The article reports on the effects of the judgments of the Federal Fiscal Court (BFH) and the European Court of Justice (ECJ) regarding the incorrect invoicing of taxes to end consumers. According to the judgments, no tax arises under § 14c para. 1 UStG if a business provides a service to an end consumer with an incorrect tax statement. However, the principles of the ECJ judgment do not apply to other cases of incorrect or unauthorized tax invoicing. It is recommended to examine the exact requirements for applying the judgments for both the invoice issuer and the invoice recipient. The VAT Application Decree has been amended accordingly to take into account the effects of the ECJ judgment.
- Subjects
LEGAL judgments; FEDERAL courts; INVOICES; CONSUMERS; TAXATION
- Publication
Umsatzsteuer-Rundschau, 2024, Vol 73, Issue 6, p227
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2024-730610