Der Schutz Des Guten Glaubens Im Umsatzsteuerrecht Im Spannungsfeld Des Umsatzsteuerbetrugs
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Der Schutz Des Guten Glaubens Im Umsatzsteuerrecht Im Spannungsfeld Des Umsatzsteuerbetrugs
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Author : Peter Mann
language : de
Publisher: BoD – Books on Demand
Release Date : 2017-09-25
Der Schutz Des Guten Glaubens Im Umsatzsteuerrecht Im Spannungsfeld Des Umsatzsteuerbetrugs written by Peter Mann and has been published by BoD – Books on Demand this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-09-25 with Law categories.
Der Umsatzsteuerbetrug hat immens zugenommen. Es handelt sich um ein europaweit auftretendes Phänomen. Die Täter gehen dabei strukturiert und grenzübergreifend vor. Sie machen sich die Umsatzsteuerbefreiungen für den Export für ihre „Geschäfte“ zu Nutze. Dies ist die eine Seite des Umsatzsteuerbetrugs. Auf der anderen Seite stehen die Unternehmer, die mit realen Umsätzen insbesondere in der Exportwirtschaft auf die Steuerbefreiungen für Warenlieferungen ins Ausland angewiesen sind. Deutsche Unternehmen exportieren Jahr für Jahr mehr Waren. Dieser Export muss möglichst ohne bürokratische und steuerrechtliche Hürden laufen. Der Gesetzgeber und die Gerichte haben daher einen Gutglaubensschutz in der Umsatzsteuer anerkannt. Dieser ist problematisch, da er in der Praxis auch den Umsatzsteuerbetrüger schützen kann. Die Arbeit hat zum Ziel, das Spannungsverhältnis zwischen dem Umsatzbetrüger einerseits und dem Schutz des redlichen Unternehmers andererseits näher zu untersuchen. Dabei wird auf die gängigen gutglaubensschutzrelevanten Betrugssachverhalte eingegangen. Es werden die Modelle des Betrugs näher dargestellt. Die für den klassischen Umsatzsteuerbetrug relevanten Bereiche (Unternehmereigenschaft, Steuerbefreiungen für Warenexporte und Vorsteuerabzug) werden hinsichtlich der Rechtsprechung zum Schutz des guten Glaubens kritisch gewürdigt. Im Ergebnis zeigt sich, dass vor allem die Rechtsprechung durch die extensive Gewährung des Gutglaubensschutzes die Situation verschärft. Dieses Dilemma ist nur durch eine Reform der Umsatzsteuer aufzulösen. Die Arbeit setzt sich daher auch mit den gängigen Reformvorschlägen zur Eindämmung des Umsatzsteuerbetrugs auseinander.
Cjeu Recent Developments In Value Added Tax 2022
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Author : Georg Kofler
language : en
Publisher: Linde Verlag GmbH
Release Date : 2024-01-17
Cjeu Recent Developments In Value Added Tax 2022 written by Georg Kofler and has been published by Linde Verlag GmbH this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-01-17 with Law categories.
The most important and recent judgments of the CJEU Considering the ever-increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyses selected topics (e.g., fighting VAT fraud, obligations imposed on digital platforms, taxable person, taxable transactions, place of supply, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government and judiciary representatives, as well as tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.
Life Conduct In Modern Times
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Author : Matthias Bormuth
language : en
Publisher: Springer Science & Business Media
Release Date : 2006-07-16
Life Conduct In Modern Times written by Matthias Bormuth and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-07-16 with Philosophy categories.
This award-winning book investigates the critique of psychoanalysis formulated by the psychiatrist and philosopher Karl Jaspers (1883-1969) over some five decades, systematically examining Jasper’s arguments against Freud and his followers. The book traces the medico-historical roots of Jasper’s criticism of psychoanalysis and places it within the framework of scientific theory before devoting itself extensively to medico-ethical aspects of the controversy, which are ultimately treated in terms of a history of mentalities.
Social Mobility In The 20th Century
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Author : Florian R. Hertel
language : en
Publisher: Springer
Release Date : 2016-08-09
Social Mobility In The 20th Century written by Florian R. Hertel and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-08-09 with Social Science categories.
Based on a novel class scheme and a unique compilation of German and American data, this book reveals that intergenerational class mobility increased over most of the past century. While country differences in intergenerational mobility are surprisingly small, gender, regional, racial and ethnic differences were initially large but declined over time. At the end of the 20th century, however, mobility prospects turned to the worse in both countries. In light of these findings, the book develops a narrative account of historical socio-political developments that are likely to have driven the basic resemblances across countries but also account for the initial decline and the more recent increase in intergenerational inequality.
Secure Volunteer Computing For Distributed Cryptanalysis
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Author : Nils Kopal
language : en
Publisher: kassel university press GmbH
Release Date : 2018-01-05
Secure Volunteer Computing For Distributed Cryptanalysis written by Nils Kopal and has been published by kassel university press GmbH this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-01-05 with categories.
Luther S Epistle Of Straw
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Author : Jason D. Lane
language : en
Publisher: Walter de Gruyter GmbH & Co KG
Release Date : 2017-11-07
Luther S Epistle Of Straw written by Jason D. Lane and has been published by Walter de Gruyter GmbH & Co KG this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-11-07 with Religion categories.
This work challenges the common consensus that Luther, with his commitment to St. Paul's articulation of justification by faith, leaves no room for the Letter of St. James. Against this one-sided reading of Luther, focused only his criticism of the letter, this book argues that Luther had fruitful interpretations of the epistle that shaped the subsequent exegetical tradition. Scholarship's singular concentration on Luther's criticism of James as "an epistle of straw" has caused many to overlook Luther's sermons on James, the many places where James comes to full expression in Luther's writings, and the influence that Luther's biblical interpretation had on later interpretations of James. Based primarily on neglected Lutheran sermons in the sixteenth and seventeenth centuries, this work examines the pastoral hermeneutic of Luther and his theological heirs as they heard the voice of James and communicated that voice to and for the sake of the church. Scholars, pastors, and educated laity alike are invited to discover how Luther's theology was shaped by the Epistle of James and how Luther's students and theological heirs aimed to preach this disputed letter fruitfully to their hearers.
Justification In The Second Century
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Author : Brian J. Arnold
language : en
Publisher: Walter de Gruyter GmbH & Co KG
Release Date : 2017-02-20
Justification In The Second Century written by Brian J. Arnold and has been published by Walter de Gruyter GmbH & Co KG this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-02-20 with Religion categories.
This book seeks to answer the following question: how did the doctrine of justification fare one hundred years after Paul’s death (c. AD 165)? This book argues that Paul’s view of justification by faith is present in the second century, a thesis that particularly challenges T. F. Torrance’s long-held notion that the Apostolic Fathers abandoned this doctrine (The Doctrine of Grace in the Apostolic Fathers, 1948). In the wake of Torrance’s work there has been a general consensus that the early fathers advocated works righteousness in opposition to Paul’s belief that an individual is justified before God by faith alone, but second-century writings do not support this claim. Each author examined—Clement of Rome, Ignatius of Antioch, Epistle to Diognetus, Odes of Solomon, and Justin Martyr—contends that faith is the only necessary prerequisite for justification, even if they do indicate the importance of virtuous living. This is the first major study on the doctrine of justification in the second century, thus filling a large lacuna in scholarship. With the copious amounts of research being conducted on justification, it is alarming that no work has been done on how the first interpreters of Paul received one of his trademark doctrines. It is assumed, wrongly, that the fathers were either uninterested in the doctrine or that they misunderstood the Apostle. Neither of these is the case. This book is timely in that it enters the fray of the justification debate from a neglected vantage point.
Paul S Teaching On The Pneumatika In 1 Corinthians 12 14
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Author : Soeng Yu Li
language : en
Publisher:
Release Date : 2017
Paul S Teaching On The Pneumatika In 1 Corinthians 12 14 written by Soeng Yu Li and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with Religion categories.
In this study, Soeng Yu Li explores Paul's understanding of the charismata in 1 Corinthians 12-14 and why the apostle focuses on the charisma of prophecy in 1 Corinthians 14. After demonstrating that the semantic relationship between charismata and pneumatika is to be understood as meronymy, the author then offers an exegesis of 1 Corinthians 12-14 from a meronymic point of view. In 1 Corinthians 12-14, Paul teaches about the topic pneumatika, the things that characterize the life of the pneumatikoi. Paul teaches the Corinthians that as pneumatikoi, both their behaviour and their practice of their apportioned charismata must be characterized by agape. Only in this way can they build up the ekklesia in the here and now towards the promised eschatological future. To illustrate his teaching, Paul uses prophecy as the paradigm of ta charismata ta meizona for the gathered ekklesia living in the future-oriented present.
Us Intelligence Perceptions Of Soviet Power 1921 1946
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Author : Leonard Leshuk
language : en
Publisher: Psychology Press
Release Date : 2003
Us Intelligence Perceptions Of Soviet Power 1921 1946 written by Leonard Leshuk and has been published by Psychology Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with History categories.
Leonard Leshuk begins this study by commenting on the unusual situation whereby a nation as seemingly weak and backward before World War II as the Soviet Union could, in the space of a few years, challenge the USA militarily on a global scale.
Moscow Performances Ii
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Author : John Freedman
language : en
Publisher: Psychology Press
Release Date : 1998
Moscow Performances Ii written by John Freedman and has been published by Psychology Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998 with Drama categories.
This is a collection of John Freedman's reviews and articles, most originally written for the Moscow Times, in which he focuses his expert critical eye on the directors, writers and actors who held centre stage during the 1996-97 theatre season in Moscow. The book looks at the debut of promising new artists and directors at the Moscow Art Theatre celebrating its 100th anniversary this year and offers a wealth of insight into the latest developments in Russian theatre. Freedman illuminates all of the season's noteworthy trends and events in clear, informed and unapologetically opinionated reports. More than just an overview of the stars and highlights, Moscow Performances IIobserves at close range the playhouses and the people who make up the ever-changing face of contemporary Russian theatre today. This volume is generously illustrated with photographs of featured productions and will be a useful reference for students, professors, writers, directors and actors in the fields of Russian studies, theatre studies, theatre history and contemporary culture. actors in the fields of Russian studies, theatre studies, theatre history and contemporary culture.