Die Voraussetzungen der umsatzsteuerlichen Organschaft unter Berücksichtigung des Unionrechts

Bücher

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»The Requirements of the VAT Tax Group Taking into Account European Union Law« The author first presents the historical development of the tax group as this results in interesting approaches to the interpretation of the current rule. She also looks at the tax group in terms of the tension between the Directive on the VAT system and the VAT Act. She systematically presents the views of case-law, the Federal Ministry of Finance and the literature on the individual requirements of the tax group and then formulates an opinion on them, so this thesis can also be used by practitioners as a clear reference work.