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- Title
Vieheinheiten-Obergrenze im Organkreis bei Anwendung der Besteuerung nach Durchschnittssätzen.
- Abstract
The article explains that the livestock unit upper limit for agricultural animal breeding and husbandry businesses is to be determined uniformly for all the businesses of an entrepreneur. It states that in cases of a tax group, all livestock units and agricultural areas of the individual businesses within the group are to be added together for the assessment. It mentions that the changes in the value-added tax Application Decree aim to clarify this calculation method for tax purposes.
- Subjects
BUSINESSPEOPLE; TRAVEL regulations; ANIMAL breeding; ANIMAL breeds; ANIMAL culture; VALUE-added tax
- Publication
Umsatzsteuer-Rundschau, 2023, Vol 72, Issue 15, p621
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2023-721512