Pub Date : 2024-06-10DOI: 10.37307/j.1868-7881.2024.06.03
Hans-Jürgen Hillmer
{"title":"Grenzüberschreitende Personenbeförderungen mit nicht in Deutschland zugelassenen Bussen","authors":"Hans-Jürgen Hillmer","doi":"10.37307/j.1868-7881.2024.06.03","DOIUrl":"https://doi.org/10.37307/j.1868-7881.2024.06.03","url":null,"abstract":"","PeriodicalId":337692,"journal":{"name":"Steuer- und RechtsBrief Touristik","volume":" 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141365247","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-06-10DOI: 10.37307/j.1868-7881.2024.06.02
Hans‐Martin Grambeck
{"title":"Eigenleistung oder Reisevorleistung?","authors":"Hans‐Martin Grambeck","doi":"10.37307/j.1868-7881.2024.06.02","DOIUrl":"https://doi.org/10.37307/j.1868-7881.2024.06.02","url":null,"abstract":"","PeriodicalId":337692,"journal":{"name":"Steuer- und RechtsBrief Touristik","volume":"122 36","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141361659","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-06-10DOI: 10.37307/j.1868-7881.2024.06.04
Marvin Lütkebohmert
{"title":"Beschränkte Abzugsfähigkeit der Aufwendungen für VIP-Logen und Pauschalierung nach § 37b EStG","authors":"Marvin Lütkebohmert","doi":"10.37307/j.1868-7881.2024.06.04","DOIUrl":"https://doi.org/10.37307/j.1868-7881.2024.06.04","url":null,"abstract":"","PeriodicalId":337692,"journal":{"name":"Steuer- und RechtsBrief Touristik","volume":" 79","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141365715","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-06-10DOI: 10.37307/j.1868-7881.2024.06.05
Paul Degott
{"title":"Nachträgliche Preisänderung – Voraussetzungen und Grenzen der Zulässigkeit","authors":"Paul Degott","doi":"10.37307/j.1868-7881.2024.06.05","DOIUrl":"https://doi.org/10.37307/j.1868-7881.2024.06.05","url":null,"abstract":"","PeriodicalId":337692,"journal":{"name":"Steuer- und RechtsBrief Touristik","volume":" 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141363467","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-05-08DOI: 10.37307/j.1868-7881.2024.05.04
Dirk Wahren
{"title":"Plattform oder nicht Plattform?","authors":"Dirk Wahren","doi":"10.37307/j.1868-7881.2024.05.04","DOIUrl":"https://doi.org/10.37307/j.1868-7881.2024.05.04","url":null,"abstract":"","PeriodicalId":337692,"journal":{"name":"Steuer- und RechtsBrief Touristik","volume":" 29","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141000292","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-05-08DOI: 10.37307/j.1868-7881.2024.05.02
Hans‐Martin Grambeck
{"title":"Jetzt ist es amtlich – die E-Rechnung kommt!","authors":"Hans‐Martin Grambeck","doi":"10.37307/j.1868-7881.2024.05.02","DOIUrl":"https://doi.org/10.37307/j.1868-7881.2024.05.02","url":null,"abstract":"","PeriodicalId":337692,"journal":{"name":"Steuer- und RechtsBrief Touristik","volume":" 46","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140999999","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-05-08DOI: 10.37307/j.1868-7881.2024.05.05
Marvin Lütkebohmert
{"title":"Doppelbesteuerung durch 1%-Regelung bei einem Fahrzeugwechsel?","authors":"Marvin Lütkebohmert","doi":"10.37307/j.1868-7881.2024.05.05","DOIUrl":"https://doi.org/10.37307/j.1868-7881.2024.05.05","url":null,"abstract":"","PeriodicalId":337692,"journal":{"name":"Steuer- und RechtsBrief Touristik","volume":"215 S706","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141001882","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-05-08DOI: 10.37307/j.1868-7881.2024.05.03
Volker M. Jorczyk
{"title":"TOMS Opt-out beim Flugticketverkauf – EuGH-Verfahren Dragoram Tour anhängig","authors":"Volker M. Jorczyk","doi":"10.37307/j.1868-7881.2024.05.03","DOIUrl":"https://doi.org/10.37307/j.1868-7881.2024.05.03","url":null,"abstract":"","PeriodicalId":337692,"journal":{"name":"Steuer- und RechtsBrief Touristik","volume":" 38","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141001087","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-05-08DOI: 10.37307/j.1868-7881.2024.05.06
Paul Degott
{"title":"Upgrade/Downgrade bei überbuchter Beförderungsklasse","authors":"Paul Degott","doi":"10.37307/j.1868-7881.2024.05.06","DOIUrl":"https://doi.org/10.37307/j.1868-7881.2024.05.06","url":null,"abstract":"","PeriodicalId":337692,"journal":{"name":"Steuer- und RechtsBrief Touristik","volume":" 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141001246","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-02-07DOI: 10.37307/j.1868-7881.2024.02.03
Volker M. Jorczyk
{"title":"UStAE-Änderungen zum 31.12.2023","authors":"Volker M. Jorczyk","doi":"10.37307/j.1868-7881.2024.02.03","DOIUrl":"https://doi.org/10.37307/j.1868-7881.2024.02.03","url":null,"abstract":"","PeriodicalId":337692,"journal":{"name":"Steuer- und RechtsBrief Touristik","volume":"157 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140460528","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}