Zeitpunkt der Vereinnahmung gem. § 13 Abs. 1 Nr. 1 Buchst. b UStG bei Überweisungen.

Copyright of Aktuelles Steuerrecht is the property of Richard Boorberg Verlag GmbH & 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.)