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Title
Uneinbringlichkeit im Insolvenzverfahren; Auswirkungen des EuGH-Urteils C-182/20.
Abstract
The article focuses on irrecoverability in insolvency proceedings and the implications of the European Court of Justice (ECJ) judgment C-182/20 and brief from September 6, 2023, Umsatzsteuer (value-added tax) on receipts following the initiation of insolvency proceedings for services.