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Title
Zeitpunkt der Vereinnahmung gem. § 13 Abs. 1 Nr. 1 Buchst. b UStG bei Überweisungen.
Abstract
The article provides information on a Bundesfinanzhof (BFH) case regarding the timing of recognizing received payments in value-added tax (VAT) calculations. Topics include the legal dispute over whether the collection of fees through bank transfers occurs at the moment of crediting to the recipient's account or at the earlier effective date of valuation.