Pub Date : 2023-01-11DOI: 10.37307/j.1868-7881.2023.01.04
Hans‐Martin Grambeck
{"title":"Der Bergführer und die Umsatzsteuer","authors":"Hans‐Martin Grambeck","doi":"10.37307/j.1868-7881.2023.01.04","DOIUrl":"https://doi.org/10.37307/j.1868-7881.2023.01.04","url":null,"abstract":"","PeriodicalId":337692,"journal":{"name":"Steuer- und RechtsBrief Touristik","volume":"14 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":"114744478","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.1868-7881.2023.01.05
Volker M. Jorczyk
{"title":"Nur-Zug-Verkauf in Spanien: Margenversus Regelbesteuerung","authors":"Volker M. Jorczyk","doi":"10.37307/j.1868-7881.2023.01.05","DOIUrl":"https://doi.org/10.37307/j.1868-7881.2023.01.05","url":null,"abstract":"","PeriodicalId":337692,"journal":{"name":"Steuer- und RechtsBrief Touristik","volume":"32 11 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":"125708477","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.1868-7881.2023.01.03
Hans-Jürgen Hillmer
{"title":"Buchführungspflichten von Taxiunternehmern","authors":"Hans-Jürgen Hillmer","doi":"10.37307/j.1868-7881.2023.01.03","DOIUrl":"https://doi.org/10.37307/j.1868-7881.2023.01.03","url":null,"abstract":"","PeriodicalId":337692,"journal":{"name":"Steuer- und RechtsBrief Touristik","volume":"87 12","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132273308","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.1868-7881.2023.01.02
Ines Kanitz
{"title":"DAC7-Umsetzungsgesetz als Instrument zur Verschärfung verfahrensrechtlicher Vorschriften zur Mitwirkung und zur Verrechnungspreisdokumentation","authors":"Ines Kanitz","doi":"10.37307/j.1868-7881.2023.01.02","DOIUrl":"https://doi.org/10.37307/j.1868-7881.2023.01.02","url":null,"abstract":"","PeriodicalId":337692,"journal":{"name":"Steuer- und RechtsBrief Touristik","volume":"517 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":"133565194","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 : 2022-12-10DOI: 10.37307/j.1868-7881.2022.12.02
Hans‐Martin Grambeck
{"title":"Umsätze eines Gutscheinportals: Anmerkungen zu neuer BFH-Rechtsprechung","authors":"Hans‐Martin Grambeck","doi":"10.37307/j.1868-7881.2022.12.02","DOIUrl":"https://doi.org/10.37307/j.1868-7881.2022.12.02","url":null,"abstract":"","PeriodicalId":337692,"journal":{"name":"Steuer- und RechtsBrief Touristik","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130582303","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 : 2022-12-10DOI: 10.37307/j.1868-7881.2022.12.04
Dirk Wahren
{"title":"Zuwendungen des gastgebenden Arbeitgebers: Die Grenze der Ungerechtigkeit","authors":"Dirk Wahren","doi":"10.37307/j.1868-7881.2022.12.04","DOIUrl":"https://doi.org/10.37307/j.1868-7881.2022.12.04","url":null,"abstract":"","PeriodicalId":337692,"journal":{"name":"Steuer- und RechtsBrief Touristik","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127621061","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 : 2022-12-10DOI: 10.37307/j.1868-7881.2022.12.03
Volker M. Jorczyk
{"title":"Beförderungseinzelbesteuerung (§ 16 Abs. 5 UStG) in der B2B-Leistungskette","authors":"Volker M. Jorczyk","doi":"10.37307/j.1868-7881.2022.12.03","DOIUrl":"https://doi.org/10.37307/j.1868-7881.2022.12.03","url":null,"abstract":"","PeriodicalId":337692,"journal":{"name":"Steuer- und RechtsBrief Touristik","volume":"280 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114947459","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 : 2022-12-10DOI: 10.37307/j.1868-7881.2022.12.06
Paul Degott
{"title":"Reisevermittlungs-Portale und Verbraucherverträge über digitale Produkte","authors":"Paul Degott","doi":"10.37307/j.1868-7881.2022.12.06","DOIUrl":"https://doi.org/10.37307/j.1868-7881.2022.12.06","url":null,"abstract":"","PeriodicalId":337692,"journal":{"name":"Steuer- und RechtsBrief Touristik","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115440793","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 : 2022-12-10DOI: 10.37307/j.1868-7881.2022.12.05
Volker M. Jorczyk
{"title":"Reverse Charge auf Reiseleitereinkauf trotz Abrechnung mit ausländischer Umsatzsteuer?","authors":"Volker M. Jorczyk","doi":"10.37307/j.1868-7881.2022.12.05","DOIUrl":"https://doi.org/10.37307/j.1868-7881.2022.12.05","url":null,"abstract":"","PeriodicalId":337692,"journal":{"name":"Steuer- und RechtsBrief Touristik","volume":"77 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129111373","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 : 2022-11-09DOI: 10.37307/j.1868-7881.2022.11.02
Hans‐Martin Grambeck
{"title":"Für die Tourismusbranche wichtige steuerliche Beschlüsse zum Jahreswechsel","authors":"Hans‐Martin Grambeck","doi":"10.37307/j.1868-7881.2022.11.02","DOIUrl":"https://doi.org/10.37307/j.1868-7881.2022.11.02","url":null,"abstract":"","PeriodicalId":337692,"journal":{"name":"Steuer- und RechtsBrief Touristik","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130406383","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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