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- Title
Steuerermäßigung für die Lieferung von Kunstgegenständen durch den Urheber oder dessen Rechtsnachfolger.
- Authors
Stelzer, Timm
- Abstract
The article deals with the tax reduction for works of art that are supplied by the author or their legal successor. It emphasizes that the supplier must provide evidence that the items were delivered to a taxable recipient. The tax authorities must adequately examine all evidence to determine whether an actual delivery has taken place. The plaintiff does not meet the requirements for a tax rate reduction as she is neither the author nor the legal successor of the author. The judgment of the Federal Fiscal Court has implications for the relationship between tax law and civil law and addresses questions of European legal methodology.
- Subjects
CIVIL law; LEGAL judgments; FEDERAL courts; PLAINTIFFS; TAXATION
- Publication
Umsatzsteuer-Rundschau, 2024, Vol 73, Issue 6, p209
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2024-730606