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- Title
Inhalt.
- Abstract
The article titled "Content" is from the magazine "Umsatzsteuer-Rundschau" and contains various essays and judgments on the topic of value-added tax. One essay deals with the case law of the ECJ and the Federal Fiscal Court in the year 2023. A total of 84 decisions are evaluated. Two judgments are explained in more detail: the first concerns credit cards or voucher codes for the acquisition of digital content, the second concerns the drying of wood and the heating of asparagus fields with heat from a combined heat and power plant. The article also contains information on other manuals and commentaries on various tax law topics.
- Subjects
VALUE-added tax; LUMBER drying; CREDIT cards; TAX laws; JUDGE-made law; EDUCATIONAL vouchers
- Publication
Umsatzsteuer-Rundschau, 2024, Vol 73, Issue 10, pr1
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2024-toc7310