Umsatzsteuer national und international

In day-to-day business, convincing, legally secure solutions must be at hand - all the more so as VAT law is subject to constant further development by national and EU legislators, the German fiscal courts and tax authorities and, last but not least, the ECJ. The Weimann/Prätzler focusses on the main points and provides precise, up-to-date commentaries. Written by practitioners from the field of tax consultancy, the work provides clear answers to all important VAT questions. The commentaries in the 9th edition The commentaries in the new 9th edition take into account all the important new developments in the following areas, among others:Tax exemption for EU supplies, exports and chain transactionsIntra-Community triangular transactions under the new conditions of the EuGDistance selling and online tradingZero tax rate for PV systemsTax reduction on natural gas and district heatingTax reduction on catering salesTax reduction on gas and district heatingTax reduction on catering salesTax exemption for residential and part-owners' associations under the new ECJ case lawTax liability of the recipient of the serviceA country annex provides an up-to-date overview of the VAT law of the EU member states and important third countries.Legal status: 1 October 2023.