Pub Date : 2022-11-09DOI: 10.37307/j.1868-7881.2022.11.03
Volker M. Jorczyk
{"title":"„Non-EU TOs ex TOMS“ – Was gehört zum Drittland?","authors":"Volker M. Jorczyk","doi":"10.37307/j.1868-7881.2022.11.03","DOIUrl":"https://doi.org/10.37307/j.1868-7881.2022.11.03","url":null,"abstract":"","PeriodicalId":337692,"journal":{"name":"Steuer- und RechtsBrief Touristik","volume":"48 10","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120838758","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 : 2022-10-10DOI: 10.37307/j.1868-7881.2022.10.05
Paul Degott
{"title":"Lieferkettengesetz – Relevanz für die Tourismusbranche","authors":"Paul Degott","doi":"10.37307/j.1868-7881.2022.10.05","DOIUrl":"https://doi.org/10.37307/j.1868-7881.2022.10.05","url":null,"abstract":"","PeriodicalId":337692,"journal":{"name":"Steuer- und RechtsBrief Touristik","volume":"312 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114866174","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 : 2022-10-10DOI: 10.37307/j.1868-7881.2022.10.04
Hans‐Martin Grambeck
{"title":"Steuerbefreiung von Reisevorleistungen im Drittland","authors":"Hans‐Martin Grambeck","doi":"10.37307/j.1868-7881.2022.10.04","DOIUrl":"https://doi.org/10.37307/j.1868-7881.2022.10.04","url":null,"abstract":"","PeriodicalId":337692,"journal":{"name":"Steuer- und RechtsBrief Touristik","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129081296","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 : 2022-10-10DOI: 10.37307/j.1868-7881.2022.10.03
Volker M. Jorczyk
{"title":"Kein Reverse Charge bei Reiseleiter-Einkauf mit Drittlandseinsatz","authors":"Volker M. Jorczyk","doi":"10.37307/j.1868-7881.2022.10.03","DOIUrl":"https://doi.org/10.37307/j.1868-7881.2022.10.03","url":null,"abstract":"","PeriodicalId":337692,"journal":{"name":"Steuer- und RechtsBrief Touristik","volume":"168 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115698477","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 : 2022-10-10DOI: 10.37307/j.1868-7881.2022.10.02
Hans‐Martin Grambeck
{"title":"City-Cards – wer schuldet welche Umsatzsteuer?","authors":"Hans‐Martin Grambeck","doi":"10.37307/j.1868-7881.2022.10.02","DOIUrl":"https://doi.org/10.37307/j.1868-7881.2022.10.02","url":null,"abstract":"","PeriodicalId":337692,"journal":{"name":"Steuer- und RechtsBrief Touristik","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121755903","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 : 2022-09-09DOI: 10.37307/j.1868-7881.2022.09.02
Hans‐Martin Grambeck
{"title":"Neues EuGH-Verfahren: Nur-Hotel als Reiseleistung i.S. der Margensteuer?","authors":"Hans‐Martin Grambeck","doi":"10.37307/j.1868-7881.2022.09.02","DOIUrl":"https://doi.org/10.37307/j.1868-7881.2022.09.02","url":null,"abstract":"","PeriodicalId":337692,"journal":{"name":"Steuer- und RechtsBrief Touristik","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122312007","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 : 2022-09-09DOI: 10.37307/j.1868-7881.2022.09.04
Volker M. Jorczyk
{"title":"Kein Reverse Charge in der B2B-TOMS-Leistungskette","authors":"Volker M. Jorczyk","doi":"10.37307/j.1868-7881.2022.09.04","DOIUrl":"https://doi.org/10.37307/j.1868-7881.2022.09.04","url":null,"abstract":"","PeriodicalId":337692,"journal":{"name":"Steuer- und RechtsBrief Touristik","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128574805","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 : 2022-09-09DOI: 10.37307/j.1868-7881.2022.09.06
Paul Degott
{"title":"Nur-Flug: Bei Flugannullierung/-verspätung auch Erstattung von Kosten für am Zielort gebuchte Mietwagen, Unterkunft oder Ausflüge?","authors":"Paul Degott","doi":"10.37307/j.1868-7881.2022.09.06","DOIUrl":"https://doi.org/10.37307/j.1868-7881.2022.09.06","url":null,"abstract":"","PeriodicalId":337692,"journal":{"name":"Steuer- und RechtsBrief Touristik","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121021812","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 : 2022-09-09DOI: 10.37307/j.1868-7881.2022.09.03
Volker M. Jorczyk
{"title":"B2B TOMS als „Reverse Charge Shelter“ für River Cruises in Deutschland","authors":"Volker M. Jorczyk","doi":"10.37307/j.1868-7881.2022.09.03","DOIUrl":"https://doi.org/10.37307/j.1868-7881.2022.09.03","url":null,"abstract":"","PeriodicalId":337692,"journal":{"name":"Steuer- und RechtsBrief Touristik","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121056038","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 : 2022-05-10DOI: 10.37307/j.1868-7881.2022.05.02
Hans‐Martin Grambeck
{"title":"Umsatzbesteuerung von Beherbergungsleistungen: Das Aufteilungsgebot sorgt weiter für Diskussionen","authors":"Hans‐Martin Grambeck","doi":"10.37307/j.1868-7881.2022.05.02","DOIUrl":"https://doi.org/10.37307/j.1868-7881.2022.05.02","url":null,"abstract":"","PeriodicalId":337692,"journal":{"name":"Steuer- und RechtsBrief Touristik","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131113228","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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