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umsatzsteuerliche Behandlung von Gutscheinen. Ein Gestaltungsmodell?

umsatzsteuerliche Behandlung von Gutscheinen. Ein Gestaltungsmodell?

          
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About the Book

Projektarbeit aus dem Jahr 2021 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, Sprache: Deutsch, Abstract: Gutscheine sind sowohl im Einzelhandel als auch zunehmend im Onlinehandel ein weitverbreitetes und sehr beliebtes Mittel, um Kunden zu gewinnen oder Kunden zu binden. Sie werden auch als Mittel zur Personalgewinnung und zur Motivation von Mitarbeitern genutzt. Doch nicht nur in Betrieben, sondern auch im privaten Bereich werden Gutscheine häufig als Geschenk oder als Aufmerksamkeit verwendet. Nahezu in jeder Branche sind sie erhältlich und vom Markt kaum mehr wegzudenken. Doch hinter jedem Gutschein steckt eine Besteuerung, bei welcher es immer wieder zu Unklarheiten und zu steuerlichen Fragen kommt. Im Jahre 2016 hat die EU-Kommission daher die alte Gutschein-Richtlinie (EU) 2016/1065 verabschiedet. Daraufhin erging eine neue Richtlinie, mit welcher die Thematik der Gutscheinbesteuerung spezifiziert wurde. Im Zuge dieser neuen Gutschein-Richtlinie wurde die Mehrwertsteuersystemrichtlinie hinsichtlich der Behandlung von Gutscheinen geändert. Sie soll im Allgemeinen mehr Klarheit in Bezug auf den Gutscheinhandel mit sich bringen und nicht nur eine Doppelbesteuerung sowie eine Nichtbesteuerung verhindern, sondern auch Wettbewerbsverzerrungen sollen dadurch verhindert werden. Das Ziel der EU mit der neuen Richtlinie war zudem die Beschaffung einer einheitlichen Regelung für die Besteuerung von Gutscheinen, die auf dem Binnenmarkt gehandelt werden. Zur Auslegung dieser gesetzlichen Neuerungen und der im Anschluss offenen gebliebenen, steuerlichen Fragen erging am 02. November 2020 das von vielen lang ersehnte BMF-Schreiben der Finanzverwaltung, woraus sich auch auf nationaler Ebene Änderungen ergaben. Es dauerte fast ein Jahr zwischen dem Entwurf und der Veröffentlichung des BMF-Schreibens. Diese Zeitspanne lässt eine hohe Komplexität dieser Thematik vermuten. Ob dies der Fall ist, soll in dieser Arbeit etwas genauer analysiert werde


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Product Details
  • ISBN-13: 9783346672063
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 38
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3346672069
  • Publisher Date: 03 Aug 2022
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 63 gr


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umsatzsteuerliche Behandlung von Gutscheinen. Ein Gestaltungsmodell?
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