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Die Besteuerung ehrenamtlicher Taetigkeit im Umsatzsteuerrecht (Instant Digital Access Code Only)
- Edition : 1st, 2015
- Author(s) : Panagiotis Dodos
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Die Besteuerung ehrenamtlicher Taetigkeit im Umsatzsteuerrecht (Instant Digital Access Code Only)
- ISBN: 9783631661840
- SKU: 258160V
- Format: VitalSource eBook/ePub
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Gegenstand dieses Buches ist die Darstellung und kritische Würdigung der Besteuerung ehrenamtlicher Tätigkeit im Umsatzsteuerrecht. Dabei betrachtet der Autor neben Fragen zur Umsatzsteuerbarkeit vor allem schwierige Einzelfragen bei der Anwendung der Steuerbefreiungsvorschrift des § 4 Nr. 26 UStG. Zudem prüft er die Vereinbarkeit der Umsatzsteuerbefreiung ehrenamtlicher Tätigkeit nach § 4 Nr. 26 UStG mit den Vorgaben des europäisch harmonisierten Mehrwertsteuerrechts. Besonderes Augenmerk liegt dabei auf der Bedeutung von Protokollerklärungen zu mehrwertsteuerlichen Sekundärrechtsakten und den Folgen eines Verstoßes gegen die Vorgaben des mehrwertsteuerlichen Richtlinienrechtes.