Value Added Tax Law

General Information

Contents

As the tax type with the highest revenue in Germany, turnover tax is of significant economic importance. It accounts for over thirty percent of total tax revenue. Turnover tax aims to tax the end consumer. However, the entrepreneur is liable to pay it. The levy is conceived as “value added tax” and is charged on deliveries and other services at every stage of production and distribution. Furthermore, this legal field is fully harmonized under the European Union's directive law and is determined by case law of the European Court of Justice.

The lecture covers the basics of German turnover tax law. Starting from the guiding principles of the legal field, the most important regulatory complexes are presented. Special attention is paid to the taxability of sales, tax liability and tax rates. The lecture also takes into account the taxation procedure under turnover tax law. In an accompanying course, students apply the knowledge acquired in the lecture in practical cases.

Literatur

Birk / Desens / Tappe, Steuerrecht (current edition);

Tipke / Lang, Steuerrecht (current edition);

Kurz / Meissner, Umsatzsteuer (current edition);

Sölch / Ringleb, Umsatzsteuergesetz: UStG (current edition)

Further readings will be announced in the lecture.