Pub Date : 2023-08-09DOI: 10.37307/j.1868-7881.2023.08.02
Hans-Jürgen Hillmer
{"title":"Entwurf eines Wachstumschancengesetzes: Wichtige bilanziell bedeutsame Eckpunkte und sonstige Vorhaben im Kurzüberblick","authors":"Hans-Jürgen Hillmer","doi":"10.37307/j.1868-7881.2023.08.02","DOIUrl":"https://doi.org/10.37307/j.1868-7881.2023.08.02","url":null,"abstract":"","PeriodicalId":337692,"journal":{"name":"Steuer- und RechtsBrief Touristik","volume":"194 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127318642","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 : 2023-08-09DOI: 10.37307/j.1868-7881.2023.08.04
Ines Kanitz, Hans-Jürgen Hillmer
{"title":"Aufteilung des Reiseerlöses bei gemischten Reiseleistungen im Falle von Buspauschalreisen","authors":"Ines Kanitz, Hans-Jürgen Hillmer","doi":"10.37307/j.1868-7881.2023.08.04","DOIUrl":"https://doi.org/10.37307/j.1868-7881.2023.08.04","url":null,"abstract":"","PeriodicalId":337692,"journal":{"name":"Steuer- und RechtsBrief Touristik","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134124878","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 : 2023-08-09DOI: 10.37307/j.1868-7881.2023.08.06
Paul Degott
{"title":"Reiseablaufstörung oder Reiseabbruch nach Reiseantritt – Grundsätzlicher Anspruch auf Reisepreisminderung","authors":"Paul Degott","doi":"10.37307/j.1868-7881.2023.08.06","DOIUrl":"https://doi.org/10.37307/j.1868-7881.2023.08.06","url":null,"abstract":"","PeriodicalId":337692,"journal":{"name":"Steuer- und RechtsBrief Touristik","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116954419","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 : 2023-08-09DOI: 10.37307/j.1868-7881.2023.08.03
Hans‐Martin Grambeck
{"title":"Vorsteuerabzug aus Zuschüssen des Arbeitgebers zur Kantinenbewirtschaftung","authors":"Hans‐Martin Grambeck","doi":"10.37307/j.1868-7881.2023.08.03","DOIUrl":"https://doi.org/10.37307/j.1868-7881.2023.08.03","url":null,"abstract":"","PeriodicalId":337692,"journal":{"name":"Steuer- und RechtsBrief Touristik","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129977845","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 : 2023-08-09DOI: 10.37307/j.1868-7881.2023.08.05
Volker M. Jorczyk
{"title":"Düsseldorf plant Beherbergungssteuer ab 2024","authors":"Volker M. Jorczyk","doi":"10.37307/j.1868-7881.2023.08.05","DOIUrl":"https://doi.org/10.37307/j.1868-7881.2023.08.05","url":null,"abstract":"","PeriodicalId":337692,"journal":{"name":"Steuer- und RechtsBrief Touristik","volume":"216 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115517796","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 : 2023-07-11DOI: 10.37307/j.1868-7881.2023.07.03
Volker M. Jorczyk
{"title":"Margensteuerberatung aus dem Internet: Was kann ChatGPT?","authors":"Volker M. Jorczyk","doi":"10.37307/j.1868-7881.2023.07.03","DOIUrl":"https://doi.org/10.37307/j.1868-7881.2023.07.03","url":null,"abstract":"","PeriodicalId":337692,"journal":{"name":"Steuer- und RechtsBrief Touristik","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129225036","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 : 2023-07-11DOI: 10.37307/j.1868-7881.2023.07.02
Hans‐Martin Grambeck
{"title":"Obligatorisches E-Invoicing in Deutschland bereits ab 2025?","authors":"Hans‐Martin Grambeck","doi":"10.37307/j.1868-7881.2023.07.02","DOIUrl":"https://doi.org/10.37307/j.1868-7881.2023.07.02","url":null,"abstract":"","PeriodicalId":337692,"journal":{"name":"Steuer- und RechtsBrief Touristik","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124111126","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 : 2023-07-11DOI: 10.37307/j.1868-7881.2023.07.05
Paul Degott
{"title":"Air Defender: Höhere Gewalt ohne Ansprüche bei Flugunregelmäßigkeiten?","authors":"Paul Degott","doi":"10.37307/j.1868-7881.2023.07.05","DOIUrl":"https://doi.org/10.37307/j.1868-7881.2023.07.05","url":null,"abstract":"","PeriodicalId":337692,"journal":{"name":"Steuer- und RechtsBrief Touristik","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125063140","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 : 2023-07-11DOI: 10.37307/j.1868-7881.2023.07.04
D. Mohr
{"title":"Unterbringung von Reiseleitern – ein Thema der gewerbesteuerlichen Hinzurechnung?","authors":"D. Mohr","doi":"10.37307/j.1868-7881.2023.07.04","DOIUrl":"https://doi.org/10.37307/j.1868-7881.2023.07.04","url":null,"abstract":"","PeriodicalId":337692,"journal":{"name":"Steuer- und RechtsBrief Touristik","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127707036","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 : 2023-06-09DOI: 10.37307/j.1868-7881.2023.06.03
Hans‐Martin Grambeck
{"title":"Umsatzsteuer bei der Umwidmung von Ferienwohnungen","authors":"Hans‐Martin Grambeck","doi":"10.37307/j.1868-7881.2023.06.03","DOIUrl":"https://doi.org/10.37307/j.1868-7881.2023.06.03","url":null,"abstract":"","PeriodicalId":337692,"journal":{"name":"Steuer- und RechtsBrief Touristik","volume":"295 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121331009","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}
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