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Copyright of Umsatzsteuer-Rundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article examine whether, in the current value-added tax (VAT) system, the VAT group or VAT consolidation, where companies merge into a single taxable entity, is justified for reasons of efficiency and equal treatment. It explores the historical background of VAT consolidation and its relevance in the context of the transition from gross VAT to net VAT systems. It also discusses the objectives of VAT neutrality and administrative simplification.

The article focuses on the interpretation of European Union (EU) tax laws concerning taxation of art objects acquired through intra-community transactions by a taxable reseller. Topics discussed include applicability of value-added tax (VAT) on the acquisition of art objects; determination of the tax base for transactions; and implications of EU tax directives. It mentions European Court of Justice (ECJ) ruled that VAT paid by a taxable reseller on intra-community acquisition of an art object.

The article presents the discussion on appropriate taxation of financial services being a recurring topic of debate at the European level. Topics include conducting a fresh analysis of the necessity for reform and potential options for amending the VAT rules governing financial and insurance services; and analysis challenging the conventional wisdom and presenting a pragmatic approach to implement such taxation.

The article focuses on cooperation partners of an effort pool provide their contributions to further a common purpose and not to receive the contributions of others in return and sales tax liability due to a lack of remuneration is eliminated. It mentions cost burden in the absence of input tax deduction and arises the question of whether this generates sales tax. It also mentions case of charitable institutions, which are often tax-exempt provide output services.

The article focuses on determination of a member of a value-added tax (VAT) group as a taxable person and exercise of a sovereign activity in addition to an economic one task. It mentions national regulations contrary to which provide that only the dominant society of the sales tax group as the taxpayer of the sales tax group is determined while the other members group are not considered taxable. It also mentions provides services for remuneration for patient care.

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article focuses on perspectives of the special sales tax treatment of the public hand facing municipal services under section 2 of Umsatzsteuergesetz (UStG), German Value-Added Tax law. It mentions alternatives to section 2b UStG for an exemption municipal activities from sales tax burdens and legislative reform. It also mentions small and medium-sized municipalities due to austerity and demographics change.

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)