Umkehr der steuerschuldnerschaft beispiel essay

Aber auch der Leistungsempfnger hat Vorteile, da er die an den Leistenden gezahlte Umsatzsteuer nicht bis zur Erstattung durch die Finanzverwaltung vorfinanzieren muss. Voraussetzungen. Die Umkehrung der ist in UStG geregelt.

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