Bemessungsgrundlage beim Tausch – Was ist der subjektive Wert, den ein Influencer seiner Gegenleistung beimisst?

The article delves into the complexities of assessing the correct basis for taxation in barter transactions involving influencers, bloggers, and other service providers who receive non-monetary compensation. It explores the subjective approach of the European Court of Justice in determining the basis of assessment and highlights the challenges and potential limitations of this method in practical situations.