Alternate Title: The non-economic activities as part of the VAT company. (English)

Authors: Ehrke-Rabel, Tina, Streit, Georg von

Superior Title: Umsatzsteuer-Rundschau; Feb2023, Vol. 72 Issue 3, p98-107, 10p

Subject Terms: ADMINISTRATIVE law, VALUE-added tax, ADMINISTRATIVE courts, PRACTICE of law, THERAPEUTICS, ECONOMIC activity, LEGAL procedure, JUDGE-made law

Company/Entity: COURT of Justice of the European Union

Alternate Title: Tax exemption for the use of ready-made medicines outpatient hospital treatments: To the judgment of the FG Sachsen-Anhalt v. October 20, 2021 – 3 K 1024/17. (English)

Authors: Kissenkötter, Herbert, Thoms-Meyer, Dirk

Superior Title: Umsatzsteuer-Rundschau; Apr2022, Vol. 71 Issue 8, p247-253, 7p

Subject Terms: SALES tax, TAX administration & procedure, DRUG prices, NURSING services, TAX benefits, LEGAL judgments, VALUE-added tax, OUTPATIENT medical care, TAX exemption, CANCER treatment

Alternate Title: Tax exemption for the use of ready_made medicines in outpatient hospital treatments. October 20, 2021 _ 3 K 1024/17. (English)

Authors: Kissenkötter, Herbert, Thoms-Meyer, Dirk

Superior Title: Umsatzsteuer-Rundschau; Apr2022, Vol. 71 Issue 7, p247-253, 7p

Subject Terms: TAX exemption, NURSING services, VALUE-added tax, CANCER treatment, DRUG prices, HOSPITALS, LEGAL judgments, TAX laws, THERAPEUTICS

Alternate Title: Determination of the place of performance for distance learning services. (English)

Authors: Stößel, Johannes, Vetter, Maximilian

Superior Title: Umsatzsteuer-Rundschau; 2021, Vol. 70 Issue 18, p700-707, 8p

Subject Terms: SALES tax laws, SALES tax policy, VALUE-added tax laws, TAX administration & procedure

Alternate Title: VAT challenges of the sharing economy using the example of home sharing platforms. (English)

Authors: Vobbe, Rainald, Dietsch, David R.

Superior Title: Umsatzsteuer-Rundschau; Mar2021, Vol. 70 Issue 6, p224-232, 9p

Subject Terms: VALUE-added tax, SHARING economy, SHARED housing, TAX benefits, BUSINESS models, STOCKBROKERS

Authors: Reiß, Wolfram

Superior Title: Umsatzsteuer-Rundschau; Oct2020, Vol. 69 Issue 19, p747-764, 18p

Subject Terms: SALES tax laws, VALUE-added tax laws, CORPORATE taxes

Geographic Terms: GERMANY

Company/Entity: COURT of Justice of the European Union

Authors: Erdbrügger, Andreas

Superior Title: Umsatzsteuer-Rundschau; Jul2020, Vol. 69 Issue 13, p485-491, 7p

Subject Terms: SALES tax, COVID-19 pandemic, TAX rates, VALUE-added tax, BUSINESS cycles, CRISIS management

Alternate Title: Form as an end in itself? At the same time, comments on BFH, ruling v. October 15, 2019 - V R 14/18. (English)

Authors: von Streit, Georg, Streit, Thomas

Superior Title: Umsatzsteuer-Rundschau; Mar2020, Vol. 69 Issue 6, p209-215, 7p

Subject Terms: INFORMATION technology, TAX deductions, VALUE-added tax, TAX assessment

Authors: Streit, Georg von, Streit, Thomas

Superior Title: Umsatzsteuer-Rundschau; Mar2020, Vol. 69 Issue 5, p209-215, 7p

Subject Terms: TAXATION, TAX deductions, PLAINTIFFS, INVOICES, PURCHASE orders

Alternate Title: Intra-Community acquisition: Series transactions involving a single movement of excise goods - Assignment of the carriage in the tax suspension procedure. (English)

Superior Title: Umsatzsteuer-Rundschau; Feb2019, Vol. 68 Issue 3, p101-112, 12p

Subject Terms: EXCISE tax, TRANSPORTATION tax, VALUE-added tax, TAX penalties, TAXATION

Alternate Title: VAT treatment of Ambient Assisted Living using the example of a home emergency call. (English)

Authors: Heckelmann, Martin, Schödel, Christine

Superior Title: Umsatzsteuer-Rundschau; 2018, Vol. 67 Issue 17, p661-666, 6p

Subject Terms: VALUE-added tax, TAXATION, HOME care services, HOME nursing, MEDICAL care

Geographic Terms: GERMANY

Authors: Scheller, Peter, Oehmichen, Thomas

Superior Title: Umsatzsteuer-Rundschau; Feb2018, Vol. 67 Issue 4, p152-157, 6p

Authors: von Streit, Georg, Pisanó, Angelo

Superior Title: Umsatzsteuer-Rundschau; Feb2018, Vol. 67 Issue 4, p157-166, 10p

Authors: Reiß, Wolfram

Superior Title: Umsatzsteuer-Rundschau; 2017, Vol. 66 Issue 15, p565-608, 15p

Authors: Kemper, Martin

Superior Title: Umsatzsteuer-Rundschau; Feb2017, Vol. 66 Issue 5, p169-174, 6p

Authors: Kemper, Martin

Superior Title: Umsatzsteuer-Rundschau; Jan2017, Vol. 66 Issue 1, p1-8, 8p

Superior Title: Umsatzsteuer-Rundschau; Nov2016, Vol. 65 Issue 21, p840-846, 7p

Alternate Title: Exemptions: The exemption of emergency medical services. (English)

Superior Title: Umsatzsteuer-Rundschau; Feb2019, Vol. 68 Issue 3, p112-114, 3p

Subject Terms: TAX exemption, EMERGENCY medical services, SALES tax, VALUE-added tax, HEALTH insurance, THERAPEUTICS

Superior Title: Umsatzsteuer-Rundschau; Jan2017, Vol. 66 Issue 1, p1-1, 1p