Pub Date : 2023-04-12DOI: 10.37307/j.1868-7881.2023.04.04
Hans-Jürgen Hillmer
{"title":"Entschädigungen und Rückerstattungen nach dem Infektionsschutzgesetz (IfSG)","authors":"Hans-Jürgen Hillmer","doi":"10.37307/j.1868-7881.2023.04.04","DOIUrl":"https://doi.org/10.37307/j.1868-7881.2023.04.04","url":null,"abstract":"","PeriodicalId":337692,"journal":{"name":"Steuer- und RechtsBrief Touristik","volume":"18 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":"116686631","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 : 2023-03-17DOI: 10.37307/j.1868-7881.2023.03.05
Paul Degott
{"title":"Corona‐Maßnahmen: Keine reiserechtlichen Gewährleistungsrechte?","authors":"Paul Degott","doi":"10.37307/j.1868-7881.2023.03.05","DOIUrl":"https://doi.org/10.37307/j.1868-7881.2023.03.05","url":null,"abstract":"","PeriodicalId":337692,"journal":{"name":"Steuer- und RechtsBrief Touristik","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116655314","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 : 2023-03-17DOI: 10.37307/j.1868-7881.2023.03.04
Yves Bruttin
{"title":"Mehrwertsteuersatzerhöhung in der Schweiz","authors":"Yves Bruttin","doi":"10.37307/j.1868-7881.2023.03.04","DOIUrl":"https://doi.org/10.37307/j.1868-7881.2023.03.04","url":null,"abstract":"","PeriodicalId":337692,"journal":{"name":"Steuer- und RechtsBrief Touristik","volume":"11 2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126199981","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 : 2023-03-17DOI: 10.37307/j.1868-7881.2023.03.03
Hans‐Martin Grambeck
{"title":"(Margen‐)Umsatzbesteuerung von Veranstaltungs‐ bzw. Reiseleistungen im EU‐Ausland","authors":"Hans‐Martin Grambeck","doi":"10.37307/j.1868-7881.2023.03.03","DOIUrl":"https://doi.org/10.37307/j.1868-7881.2023.03.03","url":null,"abstract":"","PeriodicalId":337692,"journal":{"name":"Steuer- und RechtsBrief Touristik","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128206037","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 : 2023-03-17DOI: 10.37307/j.1868-7881.2023.03.02
Volker M. Jorczyk
{"title":"Die „verunglückte“ Bruttoabrechnung von Reiseveranstaltern und Leistungsträgern – Teil B: Fallbeispiel zur umsatzsteuerlichen Rückabwicklung","authors":"Volker M. Jorczyk","doi":"10.37307/j.1868-7881.2023.03.02","DOIUrl":"https://doi.org/10.37307/j.1868-7881.2023.03.02","url":null,"abstract":"","PeriodicalId":337692,"journal":{"name":"Steuer- und RechtsBrief Touristik","volume":"258 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116209026","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 : 2023-02-09DOI: 10.37307/j.1868-7881.2023.02.05
Paul Degott
{"title":"Nichtantritt des Hinflugs noch kein Reiserücktritt","authors":"Paul Degott","doi":"10.37307/j.1868-7881.2023.02.05","DOIUrl":"https://doi.org/10.37307/j.1868-7881.2023.02.05","url":null,"abstract":"","PeriodicalId":337692,"journal":{"name":"Steuer- und RechtsBrief Touristik","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126479603","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 : 2023-02-09DOI: 10.37307/j.1868-7881.2023.02.03
Volker M. Jorczyk
{"title":"Die „verunglückte“ Bruttoabrechnung von Reiseveranstaltern und Leistungsträgern – Teil A: Grundlagen","authors":"Volker M. Jorczyk","doi":"10.37307/j.1868-7881.2023.02.03","DOIUrl":"https://doi.org/10.37307/j.1868-7881.2023.02.03","url":null,"abstract":"","PeriodicalId":337692,"journal":{"name":"Steuer- und RechtsBrief Touristik","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122466703","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 : 2023-02-09DOI: 10.37307/j.1868-7881.2023.02.04
Hans-Jürgen Hillmer
{"title":"Immobilienerwerb: Verfahren und Gestaltungsmissbrauch bei der Aufteilung eines Gesamtkaufpreises","authors":"Hans-Jürgen Hillmer","doi":"10.37307/j.1868-7881.2023.02.04","DOIUrl":"https://doi.org/10.37307/j.1868-7881.2023.02.04","url":null,"abstract":"","PeriodicalId":337692,"journal":{"name":"Steuer- und RechtsBrief Touristik","volume":"85 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115788580","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 : 2023-01-11DOI: 10.37307/j.1868-7881.2023.01.06
Paul Degott
{"title":"Stornokosten: Wahlrecht des Reiseveranstalters zwischen Pauschale und konkreter Schadensberechnung?","authors":"Paul Degott","doi":"10.37307/j.1868-7881.2023.01.06","DOIUrl":"https://doi.org/10.37307/j.1868-7881.2023.01.06","url":null,"abstract":"","PeriodicalId":337692,"journal":{"name":"Steuer- und RechtsBrief Touristik","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124858826","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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