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- Title
Inhalt.
- Abstract
The article "Content" in the Value Added Tax Review covers various topics in the field of value added tax practice. An essay by Prof. Dr. David Hummel examines the conformity of the reduced tax rate for charitable organizations in Germany with Union law. A discussion contribution by Bertrand Monfort deals with the non-taxability of internal transactions within a tax group and the potential impact on entrepreneurs without input tax deduction. In case law, a judgment of the ECJ on the tax liability of municipalities for certain activities or transactions within the scope of public authority is discussed. Information is also provided on the value added tax treatment of heat supply from a biogas plant and on the voluntary payment of a value added tax prepayment for the previous year before the due date. Tax exemptions and a special event for the fortieth anniversary of the Value Added Tax Forum are also mentioned. Information is also provided on a handbook on tax liability law and a commentary on the Union Customs Code.
- Subjects
GERMANY; COVID-19 pandemic; TAX rates; VALUE-added tax; NONPROFIT organization laws; PUBLIC law; TAX administration &; procedure; TARIFF laws; TAX exemption; BUSINESSPEOPLE; LEGAL liability; TAX laws; BIOGAS industry
- Publication
Umsatzsteuer-Rundschau, 2023, Vol 72, Issue 9, pr1
- ISSN
0341-8669
- Publication type
Table of Contents
- DOI
10.9785/ur-2023-720101