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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.)

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 Die Unternehmensbesteuerung (Ubg) 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 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.)

Copyright of Zeitschrift für Stiftungswesen is the property of Verlag Oesterreich GmbH 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.)

Copyright of Computer und Recht 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 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.)

Copyright of Zeitschrift für Abgaben-, Finanz- und Steuerrecht is the property of Verlag Oesterreich GmbH 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 Abgaben-, Finanz- und Steuerrecht is the property of Verlag Oesterreich GmbH 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 the implications of the Federal Fiscal Court (BFH) judgment of December 16, 2020 regarding free-of-charge benefits and input tax deduction. Topics include the general conditions for a business to be eligible for input tax deduction, and input tax deduction for services indirectly connected to entrepreneurial activities, and changes in the Umsatzsteuer-Anwendungserlass (UStAE) related to free-of-charge benefits and input tax deduction.

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 Die Unternehmensbesteuerung (Ubg) 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 Zeitschrift für Abgaben-, Finanz- und Steuerrecht is the property of Verlag Oesterreich GmbH 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 the emergence of German import sales tax in cases of customs violations regarding investment gold. It highlights a legal case where individuals were convicted for smuggling gold into Germany, avoiding import VAT, and orchestrating a sophisticated operation involving various countries.

The article focuses on services related to entertainment events, particularly the place of service concerning broadcast interactive video sessions via streaming and the provision of premises and material for filming performances, emphasizing the importance of delivering high-quality performances.

The article provides information on the regulations governing fiscal representation for foreign entrepreneurs in Germany. Following amendments introduced by the law promoting electromobility and changing other tax provisions, effective January 1, 2020, it outlines the rights and obligations of fiscal representatives. Notably, fiscal representatives are now required to submit quarterly VAT pre-registration, in addition to the annual VAT declaration.

The article focuses on a legal case that determine the legality of the tax authority offsetting civil law claims against the taxpayer's tax refund requests, based on the Value Added Tax Act. Key questions discussed include the legitimacy of the offset, the existence of civil law claims, and their direct relation to tax refunds, while also considering the jurisdiction of the tax court and previous legal precedents.

Ad hoc corpora are considered effective to deliver native-like technical (and legal) translation. This paper explores how the translation of a system-specific document such as an Italian procura alle liti (power of attorney to appear in court) can be addressed. Translating this legal document may be problematic due to the fact that it is not recurrent in the common law system, which contemplates other types of special powers of attorney (PoAs). This paper explores whether and to what extent a corpus-based translation is possible when L2 parallel texts are difficult to find in native contexts. To this aim, a translation project with technical translators and lawyers is carried out. The participants compose an ad hoc corpus which they consult as a language reference tool. The paper findings report that the translators' corpus-based translation is mostly a word-by-word rendering of the source text, which may sound unnatural to an expert of the field. The lawyers' translation partly deviates from source words, but addresses the communicative function of the source text. The paper highlights the need for a balance between the two strategies, for example by focusing on textual functionality and/or paraphrasing, although at the cost of a reduced formulaicity.

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.)

The article focuses on a court case related to the tax treatment of services provided in connection with the purchase and management of real estate. It states that the court case involves a KG(Kommanditgesellschaft), engaged in the purchase and sale of properties in Germany. It mentions that by ruling in favor of the KG, the court concluded that the Identification & Acquisition (ITF) Agreement was independent of the German property, resulting in their exemption from German value added tax.

The article "Requirements for the quality of a medical expert opinion" emphasizes the importance of such an opinion for court proceedings in the medical field and its impact on the outcome of the case. Formal quality requirements for the opinion are mentioned, such as the correct identification of the expert, the court, and the legal matter. It is also emphasized that the opinion should be based on the medical records underlying the opinion. It is criticized that medical opinions are often inadequate and not admissible because they already contain a subjective assessment by the expert. It is recommended to create a tabular list of the medical records and also consider the legal documents. Furthermore, it is emphasized that an opinion should correspond to the current state of medical science and include an engagement with the scientific literature. It is stated that an opinion can be considered a scientific achievement if it has been prepared and extensively justified according to recognized scientific methods. It is emphasized that not every opinion has to have a scientific character, but it should have a high level of expertise. It is also pointed out that medical expert opinions often do not meet the quality criteria of a scientific publication. It is recommended that an opinion begins with an introduction in which the topic and the scientific questions are presented. It should also be clearly stated from which specific area of medical practice the opinion originates. The method, results, and discussion should also meet scientific standards. It is emphasized that such an opinion should meet scientific standards and be based on current literature. It is also noted that a medical expert opinion without references is incomplete. Furthermore, the limitation of an expert to their field of expertise is emphasized, and it is pointed out that they should recommend the appointment of an expert from another field for questions that exceed their expertise. Finally, the role of the medical expert in the court proceedings is discussed, particularly their involvement in the examination of witnesses. It is emphasized that experts should behave appropriately, especially in their interactions with parties, party representatives, and witnesses in court. It is emphasized that the oral discussion of the opinion plays an important role in the free evaluation of evidence and the comprehensibility of the opinion. It is also noted that formal, substantive, and professional quality requirements must be met in order to ensure the admissibility of an opinion. [Extracted from the article]

Copyright of Zeitschrift für Romanische Philologie 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 Wirtschaft und Wettbewerb is the property of Fachmedien Otto Schmidt KG 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 plea for the non-controllability of internal sales within the tax group and two initial proceedings for even greater concern from the point of view of the economy. It mentions most important pending procedure in the field of value-added tax (VAT) law and enormous risk for entrepreneurs without the right to deduct input tax. It also mentions basic conception of the German tax group rescued, he will not soon bury them through the controllability of internal sales.

This article provides an overview of the legal framework for website marketing. The presentation of the numerous legal provisions, which are spread over several areas of law, is oriented towards business challenges and measures. After placing the website in the context of marketing, the article focuses on the legal framework relating to the establishment, design and operation of a website. If, in addition to its communication function, a website also has a sales function, i. e. in e-commerce (online trade), additional specific legal conditions must be taken into account. [ABSTRACT FROM AUTHOR]

The article discusses the German Bundesfinanzhof court case dealing with direct claim, and the interpretation of the VAT Directive. It examines whether a recipient of services with a registered office in a Member State has a direct claim against the domestic tax authorities, when a domestic supplier issues an invoice with domestic VAT for a service that was actually provided in another Member State.

Copyright of Zeitschrift für Bankrecht und Bankwirtschaft 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 deals with the significance and recognizability of qualifications obtained at health and nursing schools for relevant bachelor's degree programs. It examines whether these qualifications comply with the recognition requirements of the current University of Applied Sciences Act. The article first describes the education at health and nursing schools in the Austrian school system and then considers the legislative intention and regulatory purpose of the recognition framework for universities and universities of applied sciences. In the second part of the article, it is evaluated whether the achievements at the mentioned schools comply with the recognition requirements of the University of Applied Sciences Act. Various legal provisions related to the recognition of knowledge and achievements in higher education are discussed, including changes in the University of Applied Sciences Act and the University Act, which lead to a flexibilization of the recognition regulations. [Extracted from the article]

Copyright of Zeitschrift für Abgaben-, Finanz- und Steuerrecht is the property of Verlag Oesterreich GmbH 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 Europarecht (05312485) is the property of Nomos Verlagsgesellschaft mbH & Co. KG 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 Computer und Recht 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 Zeitschrift für Abgaben-, Finanz- und Steuerrecht is the property of Verlag Oesterreich GmbH 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 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.)

Copyright of Zeitschrift für Bankrecht und Bankwirtschaft 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 Die Unternehmensbesteuerung (Ubg) 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 Slovo a Slovesnost is the property of Academy of Sciences of the Czech Republic, Czech Language Institute 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 album amicorum of the little known Bohemia nobleman Reichart of Štampach is an interesting manuscript, illustrating especially two important journeys of its owner as a member of diplomatic missions. The first mission, headed by the Imperial envoy Friedrich of Kreckwitz in 1591/92, led to Sultan Murad III in Constantinople. The other mission, headed by Niklas Warkotsch, was sent to the Tsar of Russia in Moscow in 1593. The manuscript contains not only entries by members of both delegations and other persons, but also a great number of interesting illustrations as well as marble- and silhouette papers from the Orient. More than other journals of this kind, this album served not only as a proof of the accomplished journeys and established contacts of commemorative value, but also as a collector's item. [ABSTRACT FROM AUTHOR]

The article informs about what patients need to pay attention to when traveling abroad with narcotic-containing medications. In general, these medications can be taken along to ensure medical care. However, certain rules apply to avoid problems with customs or the police. When traveling to member states of the Schengen Agreement, a certificate from the doctor is required, while when traveling to other countries, a multilingual certificate should be issued according to the "Guidelines for Travellers" of the International Narcotics Control Board. There are no internationally harmonized regulations for the transportation of narcotics, so patients should inform themselves about the applicable legal provisions in the destination country before starting their journey. [Extracted from the article]

The article discusses the Court of Justice of the European Union court case dealing with abuse of rights. The court held that the court does not have jurisdiction to answer the questions referred by the Fővárosi Törvényszék dealing with technical support services provided to a company established in another Member State.

Copyright of Internationales Handelsrecht 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.)