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Umkehrung der Steuerschuldnerschaft

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Springer Nature
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N/A
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GTIN
9783658183615
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Product Description

In diesem essential erhalten Sie einen kurzen, aber kompakten Einblick in die komplexe und manchmal schwer verstndliche Vorschrift des Reverse-Charge-Verfahrens bzw. der Umkehr der Steuerschuldnerschaft im Sinne des Umsatzsteuerrechts. Zahlreiche Beispiele und theoretische Zusatzinformationen sollen dazu beitragen, diese in der Praxis wichtige gesetzliche Vorgabe besser zu verstehen.

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