Pub Date : 2023-06-09DOI: 10.37307/j.1868-7881.2023.06.05
Paul Degott
{"title":"Dem Reiseglück auf der Spur","authors":"Paul Degott","doi":"10.37307/j.1868-7881.2023.06.05","DOIUrl":"https://doi.org/10.37307/j.1868-7881.2023.06.05","url":null,"abstract":"","PeriodicalId":337692,"journal":{"name":"Steuer- und RechtsBrief Touristik","volume":"17 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":"124752950","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.1868-7881.2023.06.04
Hans-Jürgen Hillmer
{"title":"Vermietung von Ferienwohnungen im Fall der eigennützigen Treuhand","authors":"Hans-Jürgen Hillmer","doi":"10.37307/j.1868-7881.2023.06.04","DOIUrl":"https://doi.org/10.37307/j.1868-7881.2023.06.04","url":null,"abstract":"","PeriodicalId":337692,"journal":{"name":"Steuer- und RechtsBrief Touristik","volume":"14 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":"125764011","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.1868-7881.2023.06.02
D. Mohr
{"title":"Hinzurechnung – BFH widerlegt die Atomisierungsthese der Finanzverwaltung in Bezug auf das Sponsoring","authors":"D. Mohr","doi":"10.37307/j.1868-7881.2023.06.02","DOIUrl":"https://doi.org/10.37307/j.1868-7881.2023.06.02","url":null,"abstract":"","PeriodicalId":337692,"journal":{"name":"Steuer- und RechtsBrief Touristik","volume":"27 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":"124110338","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 : 2023-05-09DOI: 10.37307/j.1868-7881.2023.05.03
Volker M. Jorczyk
{"title":"Navitours: EuGH schließt Umsatzsteuerschlupfloch im Mosel-Kondominium!","authors":"Volker M. Jorczyk","doi":"10.37307/j.1868-7881.2023.05.03","DOIUrl":"https://doi.org/10.37307/j.1868-7881.2023.05.03","url":null,"abstract":"","PeriodicalId":337692,"journal":{"name":"Steuer- und RechtsBrief Touristik","volume":"103 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114501201","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 : 2023-05-09DOI: 10.37307/j.1868-7881.2023.05.05
Paul Degott
{"title":"20 Jahre Fluggastrechte-VO (EG) 261/2004 – viele offene Rechts- und Bewertungsfragen","authors":"Paul Degott","doi":"10.37307/j.1868-7881.2023.05.05","DOIUrl":"https://doi.org/10.37307/j.1868-7881.2023.05.05","url":null,"abstract":"","PeriodicalId":337692,"journal":{"name":"Steuer- und RechtsBrief Touristik","volume":"121 43","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131942443","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 : 2023-05-09DOI: 10.37307/j.1868-7881.2023.05.02
D. Mohr
{"title":"Steueroasen: Erweiterung des Anwendungsbereichs – Erleidet die Touristik eine „Gewerbesteuer 2.0“?","authors":"D. Mohr","doi":"10.37307/j.1868-7881.2023.05.02","DOIUrl":"https://doi.org/10.37307/j.1868-7881.2023.05.02","url":null,"abstract":"","PeriodicalId":337692,"journal":{"name":"Steuer- und RechtsBrief Touristik","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123577326","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 : 2023-05-09DOI: 10.37307/j.1868-7881.2023.05.04
Ines Kanitz, S. Münch
{"title":"Praxistipps zur Schlussabrechnung der Überbrückungshilfen","authors":"Ines Kanitz, S. Münch","doi":"10.37307/j.1868-7881.2023.05.04","DOIUrl":"https://doi.org/10.37307/j.1868-7881.2023.05.04","url":null,"abstract":"","PeriodicalId":337692,"journal":{"name":"Steuer- und RechtsBrief Touristik","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121450109","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 : 2023-04-12DOI: 10.37307/j.1868-7881.2023.04.05
Paul Degott
{"title":"Corona-Schlusspunkte des BGH zu Zweifelsfragen","authors":"Paul Degott","doi":"10.37307/j.1868-7881.2023.04.05","DOIUrl":"https://doi.org/10.37307/j.1868-7881.2023.04.05","url":null,"abstract":"","PeriodicalId":337692,"journal":{"name":"Steuer- und RechtsBrief Touristik","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121402216","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 : 2023-04-12DOI: 10.37307/j.1868-7881.2023.04.02
Hans‐Martin Grambeck
{"title":"Meldepflichten für Plattformen – weitere Details","authors":"Hans‐Martin Grambeck","doi":"10.37307/j.1868-7881.2023.04.02","DOIUrl":"https://doi.org/10.37307/j.1868-7881.2023.04.02","url":null,"abstract":"","PeriodicalId":337692,"journal":{"name":"Steuer- und RechtsBrief Touristik","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115247067","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 : 2023-04-12DOI: 10.37307/j.1868-7881.2023.04.03
Volker M. Jorczyk
{"title":"Gilt für die B2B-Hotelvermittlung das Belegenheitsprinzip?","authors":"Volker M. Jorczyk","doi":"10.37307/j.1868-7881.2023.04.03","DOIUrl":"https://doi.org/10.37307/j.1868-7881.2023.04.03","url":null,"abstract":"","PeriodicalId":337692,"journal":{"name":"Steuer- und RechtsBrief Touristik","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133853845","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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