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- Title
Titelei.
- Abstract
The issue of the Value Added Tax Review from May 20, 2022, contains various articles on current topics in the field of value added tax. One article deals with the distinction between input tax deduction and input tax adjustment. Another article deals with the tax exemption of cross-border transport services. In the case law section, judgments on the terms "voucher" and "multi-purpose voucher" as well as on the gratuitousness of heat supply are discussed, among other things. Other articles deal with tax exemptions in connection with hospital treatments and medical treatments, as well as with the recipient of services in the transfer of equal co-ownership. Finally, attention is drawn to the topic of property tax and the associated reform, for which expert advice and technical support are needed.
- Subjects
VALUE-added tax; INHERITANCE &; transfer tax; SALES tax; TAX exemption; TAX auditing; TAX deductions; TAX reform; JUDGE-made law; LEGAL judgments; REAL property tax
- Publication
Umsatzsteuer-Rundschau, 2022, Vol 71, Issue 10, pi
- ISSN
0341-8669
- Publication type
Table of Contents
- DOI
10.9785/ur-2022-frontmatter7110