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- Title
Umsatzbesteuerung der öffentlichen Hand; Sperrmüllentsorgung durch öffentlichrechtliche Entsorgungsträger.
- Abstract
The article informs on the laws governing sales tax of public waste management companies in connection with the disposal of bulky waste in Germany. It mentions the non-taxation of services provided by public waste management companies in connection with the disposal of bulky waste does not lead to major distortions of competition within the meaning of Section 2b (1) sentence of Umsatzsteuergesetz due to the obligation to transfer waste for disposal from private households.
- Subjects
GERMANY; VALUE-added tax; WASTE management; INDUSTRIAL management; PUBLIC interest law; BUSINESSPEOPLE
- Publication
Umsatzsteuer-Rundschau, 2022, Vol 71, Issue 14, p555
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2022-711408