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Das Vorsteuervergütungsverfahren nach §§ 59 bis 62 UStDV
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ISBN10: 3640875516
ISBN13: 9783640875511
Publisher: Grin Verlag
Published: Mar 24 2011
Pages: 32
Weight: 0.12
Height: 0.08 Width: 5.83 Depth: 8.27
Language: German
ISBN13: 9783640875511
Publisher: Grin Verlag
Published: Mar 24 2011
Pages: 32
Weight: 0.12
Height: 0.08 Width: 5.83 Depth: 8.27
Language: German
Studienarbeit aus dem Jahr 2007 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0 (12 Punkte), Fachhochschule für Finanzen Königs Wusterhausen, Sprache: Deutsch, Abstract: Das Thema, auf welches in dieser Arbeit Bezug genommen wird, ist das Vorsteuervergütungsverfahren nach 59 bis 62 UStDV. Im Wesentlichen wird das Vergütungsverfahren betrachtet, welches ausländische Unternehmer im Inland (Deutschland) beanspruchen. Es wird auf die EG-rechtlichen Grundlagen eingegangen und die Bedeutung dieser Grundlagen für das inländische Vergütungsverfahren als Basis wird hervorgehoben. Diese Arbeit wird sich im Übrigen mit den allgemeinen Voraussetzungen für das Vorsteuervergütungsverfahren und dessen Durchführung beschäftigen, wobei eine ausgewogene, nicht spezialisierte Betrachtung des gesamten Verfahrens im Vordergrund stehen soll.
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