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- Title
Steuerfreie Umsätze für die Luftfahrt (§ 4 Nr. 2, § 8 Abs. 2 UStG; Abschn. 8.2. UStAE).
- Abstract
The article "Tax-exempt turnover for aviation" is about a list of domestic entrepreneurs who primarily operate international air transport. This list was last updated on January 1, 2023. Changes in spelling and address changes have been taken into account. Furthermore, reference is made to a judgment of the Federal Fiscal Court, according to which a negative amount incorrectly or unjustifiably stated in an invoice is not owed. It is also stated that when examining documents regarding a service, the content of other documents can be taken into account if it is referred to in the invoice.
- Subjects
GERMANY; BUSINESSPEOPLE; AIR travel; CORPORATE taxes; FEDERAL courts; TAX exemption; LEGAL judgments; VALUE-added tax; INVOICES
- Publication
Umsatzsteuer-Rundschau, 2023, Vol 72, Issue 11, p462
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2023-721110