USt §§ at Universität Hamburg

Flashcards and summaries for USt §§ at the Universität Hamburg

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Warenruhende Lieferung

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Beförderungs- oder Versendungslieferung

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Tätigkeit

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selbständig

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Ort der sonstige Leistung 

im Zusammenhang mit Grundstücken

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Ort der sonstige Leistung 

Vermietung eines Beförderungsmittels

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Ort der sonstige Leistung 

Kultur, Wissenschaft,...

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Steuerbarer Umsatz

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Steuerbare Einfuhr

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Steuerbarer innergemeinschaftlicher Erwerb

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Inland

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Ausland

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Exemplary flashcards for USt §§ at the Universität Hamburg on StudySmarter:

USt §§

Warenruhende Lieferung
§ 3 Abs. 7 UStG

Dort ausgeführt wo sich der Gegenstand zur Zeit der Verschaffung der Verfügungsmacht befindet

USt §§

Beförderungs- oder Versendungslieferung
§ 3 Abs. 6 UStG

Dort ausgeführt, wo die Beförderung beginnt

USt §§

Tätigkeit

Lieferung/sonstige Leistung

USt §§

selbständig

A 2.2 (2) UStAE

USt §§

Ort der sonstige Leistung 

im Zusammenhang mit Grundstücken

§ 3a (3) Nr.1 UStG

USt §§

Ort der sonstige Leistung 

Vermietung eines Beförderungsmittels

§ 3a (3) Nr. 2 UStG

USt §§

Ort der sonstige Leistung 

Kultur, Wissenschaft,...

§ 3a (3) Nr. 3 Buchst. a UStG

USt §§

Steuerbarer Umsatz

§ 1 (1) Nr.1 S.1 UStG

USt §§

Steuerbare Einfuhr

§ 1 (1) Nr.4 UStG

USt §§

Steuerbarer innergemeinschaftlicher Erwerb

§ 1 (1) Nr.5 UStG

USt §§

Inland

§1 (2) S.1 UStG

USt §§

Ausland

§1 (2) S.2 UStG

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