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Umsätze aus Kommissionen und Konzessionen

In: Juristische Personen des öffentlichen Rechts und die Umsatzsteuer

Author

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  • Michael Horst

    (Stadt Vilseck Finanzverwaltung)

Abstract

Zusammenfassung In vielen Fällen ist es nicht offensichtlich, doch auch bei juristischen Personen des öffentlichen Rechts kommen Kommissionsumsätze vor. Wie diese in Bezug auf den § 2b UstG zu behandeln sind erklärt dieses Kapitel. Auch im Bereich der Konzessionsabgaben wirken die Regelungen des § 2b UStG In diesem kurzen Kapitel werden die Umsätze aus dem Verkauf von Büchern und Printmedien auf Grundlage des Gesetzes über die Preisbindung für Bücher dargestellt.

Suggested Citation

  • Michael Horst, 2022. "Umsätze aus Kommissionen und Konzessionen," Springer Books, in: Juristische Personen des öffentlichen Rechts und die Umsatzsteuer, chapter 11, pages 91-93, Springer.
    • Handle: RePEc:spr:sprchp:978-3-658-38247-6_11
    DOI: 10.1007/978-3-658-38247-6_11
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