{"title":"Verkauf von Gutscheinen für Freizeiterlebnisse","authors":"Mirko Kuprat","doi":"10.9785/ur-2024-730601","DOIUrl":"https://doi.org/10.9785/ur-2024-730601","url":null,"abstract":"","PeriodicalId":516253,"journal":{"name":"UmsatzsteuerRundschau","volume":"428 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140283043","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}
{"title":"Unionsrechtswidrig erhobene Steuern – Mehrwertsteuererstattung und Zinszahlung auf den Mehrwertsteuerbetrag – Erstattung aufgrund von Buchführungsfehlern des Steuerpflichtigen und der rückwirkenden Änderung der Berechnungsmodalitäten der abzugsfähigen Mehrwertsteuer auf die Gemeinkosten des Steuerpf","authors":"Gemeente Dinkelland","doi":"10.9785/ur-2024-730607","DOIUrl":"https://doi.org/10.9785/ur-2024-730607","url":null,"abstract":"","PeriodicalId":516253,"journal":{"name":"UmsatzsteuerRundschau","volume":"183 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140281891","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}
{"title":"Ausweis einer falschen Steuer in Rechnungen an Endverbraucher; Folgen aus den Urteilen des BFH v. 13.12.2018 – V R 4/18 und des EuGH v. 8.12.2022 – C-378/21","authors":"","doi":"10.9785/ur-2024-730610","DOIUrl":"https://doi.org/10.9785/ur-2024-730610","url":null,"abstract":"","PeriodicalId":516253,"journal":{"name":"UmsatzsteuerRundschau","volume":"127 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140271183","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}
{"title":"Hilfsgeschäfte von juristischen Personen des öffentlichen Rechts unter der Geltung des § 2b UStG","authors":"W. Widmann","doi":"10.9785/ur-2024-730602","DOIUrl":"https://doi.org/10.9785/ur-2024-730602","url":null,"abstract":"","PeriodicalId":516253,"journal":{"name":"UmsatzsteuerRundschau","volume":"255 23","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140275555","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}
{"title":"Pauschbeträge für Sachentnahmen (Eigenverbrauch) für das Kalenderjahr 2024","authors":"","doi":"10.9785/ur-2024-730609","DOIUrl":"https://doi.org/10.9785/ur-2024-730609","url":null,"abstract":"","PeriodicalId":516253,"journal":{"name":"UmsatzsteuerRundschau","volume":"50 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140272264","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}
{"title":"Steuerermäßigung für die Lieferung von Kunstgegenständen durch den Urheber oder dessen Rechtsnachfolger","authors":"Timm Stelzer","doi":"10.9785/ur-2024-730606","DOIUrl":"https://doi.org/10.9785/ur-2024-730606","url":null,"abstract":"","PeriodicalId":516253,"journal":{"name":"UmsatzsteuerRundschau","volume":"26 13","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140277276","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}
{"title":"Vorsteueraufteilung nach dem Verhältnis der Umsätze i.S.v. § 15 Abs. 4 Satz 3 UStG; Anwendung des Gesamtumsatzschlüssels","authors":"","doi":"10.9785/ur-2024-730611","DOIUrl":"https://doi.org/10.9785/ur-2024-730611","url":null,"abstract":"","PeriodicalId":516253,"journal":{"name":"UmsatzsteuerRundschau","volume":"49 13","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140279233","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}
{"title":"Innergemeinschaftliche Lieferungen von Gegenständen – Lieferer der Gegenstände, der die Lieferung der Gegenstände an den in den Steuerunterlagen genannten Empfänger nicht nachweist – Lieferer, der andere Auskünfte erteilt, die nachweisen, dass der tatsächliche Empfänger Steuerpflichtiger ist","authors":"","doi":"10.9785/ur-2024-730605","DOIUrl":"https://doi.org/10.9785/ur-2024-730605","url":null,"abstract":"","PeriodicalId":516253,"journal":{"name":"UmsatzsteuerRundschau","volume":"273 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140272787","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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