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Umsatzsteuerliche Organschaft bei Kreditinstituten (German Edition)

Tetyana Scholz




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 |  2014-11-26 |  2014-11-26 | File type: PDF

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Bachelorarbeit aus dem Jahr 2014 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Fachhochschule Bonn-Rhein-Sieg in Sankt Augustin, Sprache: Deutsch, Abstract: Das Rechtsinstitut der umsatzsteuerlichen Organschaft besteht seit 1934 in praktisch unveränderter Form und gehört damit zu den beständigsten Rechtsinstituten des deutschen Steuerrechts. Eine umsatzsteuerliche Organschaft liegt nach § 2 Abs. 2 Nr. 2 UStG vor, wenn eine ju...

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