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Title
Ausweis eines negativen Betrages und Verweis auf weitere Dokumente in einer Abrechnung; Folgen aus BFH, Urt. v. 26.6.2019 – XI R 5/18.
Abstract
The article examines the issue of presenting a negative amount and referring to additional documents in an invoice in Germany. It discusses the implications based on a ruling by the Federal Fiscal Court (BFH) on June 26, 2019, with the reference XI R 5/18, and insights into the consequences and considerations surrounding the inclusion of negative amounts and the requirement to refer to supplementary documents in an invoice.