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Umsatzsteuerliche Neutralität im B2B-Bereich? Die steuerliche Behandlung von Reiseleistungen

Umsatzsteuerliche Neutralität im B2B-Bereich? Die steuerliche Behandlung von Reiseleistungen

          
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About the Book

Masterarbeit aus dem Jahr 2021 im Fachbereich Jura - Steuerrecht, Note: 2,0, Hochschule Aalen, Sprache: Deutsch, Abstract: Im Rahmen dieser Arbeit werden die Voraussetzungen der umsatzsteuerlichen Neuregelung für Reiseleistungen dargelegt und die Auswirkungen auch anhand von Beispielen dargestellt werden. Durch das Jahressteuergesetz 2019 erfolgte eine Anpassung des §25 UStG an die unionsrechtlichen Vorschriften. So wurde aus §25 Abs.1 S.1 UStG ein Passus gestrichen und §25 Abs.3 S.3 UStG komplett entfernt. Seit dem 18.12.2019 besteht für Unternehmer, die Reiseleistungen im eigenen Namen erbringen und dafür Reisevorleistungen bezogen haben, kein Wahlrecht bezüglich der Regel- und Margenbesteuerung mehr und es ist zwingend die Margenbesteuerung anzuwenden. Dies gilt somit nicht nur für Leistungen an Privatpersonen, sondern auch für solche, die an das Unternehmen des Leistungsempfängers erbracht werden. Der leistende Unternehmer durfte bisher die Bemessungsgrundlage durch Gruppen- oder Gesamtmargen ermitteln. Ab dem 31.12.2021 kann er die Vereinfachungsregelung jedoch nicht mehr anwenden und muss die Bemessungsgrundlage für jede einzelne Leistung bestimmen. In der Mehrwertsteuersystemrichtlinie fehlt die Grundlage zur Ermittlung der Marge. Die Änderung von der Gesamtmarge oder Gruppenmarge zur Einzelmargenermittlung erfordert einen erhöhten Ermittlungsaufwand. Die Berechnung der Bemessungsgrundlage für die Reiseleistung ist im Zeitpunkt der Entstehung oft nicht möglich, da die Kosten der Reisevorleistungen noch nicht feststehen. Schon im Umsatzsteueranwendungserlass (zuletzt geändert durch BMF-Schreiben vom 07.05.2020, BStBl. I 2020, 530) steht, dass man deswegen die Bemessungsgrundlage schätzen solle. Jedoch ist es, auch vor dem Hintergrund von Rahmenverträgen mit Hotelkontingenten fraglich, ob die Ermittlung der Einzelmargen tatsächlich zu einem genaueren Ergebnis führt und damit der administrative Mehraufwand gerechtfertigt ist. Die umsatzsteuerlichen Besonderhei


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Product Details
  • ISBN-13: 9783346541239
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 76
  • Spine Width: 5 mm
  • Width: 148 mm
  • ISBN-10: 3346541231
  • Publisher Date: 27 Oct 2021
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 109 gr


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