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Umsatzsteuer
Education
Markus Hauff
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Mind Map Outline
Umsatzsteuer
by
Markus Hauff
1. Jommisionsgeschäft
1.1. § 3 ABs. 3 i.V.m. § 383 HGB
1.2. Kommittent liefert an Kommissionär
2. Ideas
2.1. Idea 1
2.2. Idea 2
2.3. Idea 3
3. Action Points
3.1. Point 1
3.2. Point 2
3.3. Point 3
4. Differenzbesteuerung
4.1. § 25a UStG
4.2. Entweder 25a oder i.g.L 1 Abs.1 Nr. 5 i.V.m. 4
4.3. kein 3c bei 25a, vgl. Abs. 5 bzw. 7!
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