Umsatzsteuer

Volume 2 of the "Finance and Taxes" series contains an in-depth presentation of the entire value-added tax law. It comprehensively addresses topics such as deliveries and other services, including special cases like barter and employer benefits to employees, brokerage services and (service) commissions, real estate and financial transactions, non-cash benefits, input tax deduction and correction, as well as tax procedures. Special issues are also discussed regarding partnerships, in the context of export transactions, for agriculture and forestry, and the taxation of travel services. All areas are clearly presented and thoroughly explained with numerous overviews, examples, and practice cases. The practice cases and exam tasks have been developed over many years of teaching and are excellent for exam preparation. This textbook is recommended for students in bachelor's and especially master's programs, for preparation for the tax advisor exam, the exam for tax specialists, and the certified accountant exam, as well as a reference work for practitioners in tax consulting, in businesses, and in financial administration. The 21st edition has been fundamentally revised and takes into account changes made by the Growth Opportunities Act. Legal status: February 1, 2024.