Die Mehrwertsteuererlasse des Bundes I 2024

The current work "Federal VAT Regulations I – General Regulations 2024" (as of April 1, 2024) contains the currently applicable legal foundations for value-added tax, along with 21 VAT information pieces and the latest customs information on VAT, all faithfully reproduced. The legal text (VAT Act) includes cross-references to the VAT Ordinance, VAT information, VAT customs information, and VAT industry information. The 14th edition of this compact collection has been completely updated and revised. The text clearly indicates known upcoming changes; in particular, the amendments to the VAT Act as well as the VAT Ordinance regarding the partial revision of value-added tax, which is expected to come into effect on January 1, 2025, are included. Bonus: With the purchase of this print edition, the user receives the corresponding interactive eBook for the iPad®, iPhone®, Android devices, or PC for free. The "Taxbooks" app allows for quick, secure, and intuitive navigation in the electronic book (including highlighting and note-taking features). This reference work is an extremely useful tool for students of VAT law, aspiring and established tax professionals, VAT experts, and specialized individuals in the accounting and fiduciary sectors.