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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 discusses European Court of Justice case dealing with taxation of letting and leasing of land. The court held that Article 135 (1) (1) of the VAT Directive in the version amended by Directive 2009/162 / European Union of the Council of December 22, 2009 is to be interpreted in such a way that it is contrary to a national regulation, according to which the supply of heat by a homeowners association to the Owners who are members of this community is exempt from VAT.

The article discusses the new reporting requirements for property owners regarding property tax in Germany, even after the delivery of the property tax return. It states that the recent changes in the Property Tax and Valuation Law have introduced new notification and participation obligations for all taxpayers who own real estate. It explains that property owners were required to submit a declaration for the determination of property tax values by January 31, 2023.

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 Krankenhaus-Hygiene + Infektionsverhutung is the property of Elsevier GmbH, Urban & Fischer Verlag 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 Zeitschrift für Soziologie 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 reports on a legal battle of a homeowner living in the countryside of the Sachsenland, Germany. The homeowner filed a lawsuit to cut excessively sprouting flora in his surrounding forest. Several tree grew in the immediate vicinity area of ​​the property, shadowing substantial part of his property.

The article discusses the success of the March 1951 law on Wohnungseigentum und das Dauerwohnrecht (WEG - Housing Ownership and the Right of Permanent Housing) in "deproletarianizing" German society. Problems with the law are acknowledged, including the negative effects of worker mobility and numerous legal actions involving builders, real estate agents, property owners, and mortgage providers. Legal reforms are proposed.