Mitbenutzungsrecht an Verzehrvorrichtungen Dritter; BFH, Urt. v. 3.8.2017 – V R 15/ 17, BStBl. II 2021, 403 = UR 2017, 787 m. Anm. Korff/Süß, UR 2017, 790.

Předmět:
Zdroj: Umsatzsteuer-Rundschau; 2021, Vol. 70 Issue 13, p530-530, 1p
Abstrakt: The article discusses right of sharing of consumption devices of third parties under the Federal Fiscal Court (BFH). It mentions that about the need to check whether the relevant services constitute a uniform service in terms of sales tax law or whether by several self-employed persons to be assessed separately; and actors in the stock market business is in a second step to check whether a tax exemption is to be applied.
Databáze: Complementary Index