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- Title
Hoheitliche Hilfsgeschäfte in der kommunalen Entsorgungswirtschaft im Rahmen des § 2b UStG.
- Abstract
The article focuses on sovereign aid business in the municipal waste management industry within the framework of section 2b of Umsatzsteuergesetz (UStG), German Value-Added Tax law. It mentions recovery and disposal of household waste by public waste disposal authorities a sovereign activity and corporate tax is a so-called sovereign auxiliary transaction. It also mentions sales of the public waste disposal carriers and general rules apply to input tax deduction.
- Subjects
SOVEREIGN risk; WASTE management; VALUE-added tax laws; SEWAGE disposal laws; CORPORATE tax laws; TAX deductions
- Publication
Umsatzsteuer-Rundschau, 2020, Vol 69, Issue 17, p695
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2020-691709