Beschluss des Bundesfinanzhofs vom 18.10.2023 - XI R 4/20

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Title of press release/summary -
Press release No/summary -
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ECLI Number ECLI:DE:BFH:2023:B.181023.XIR4.20.0
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Original language of the decision allemand
Date of the document 18/10/2023
Originating court Bundesfinanzhof (DE)
Subject matter
  • Value added tax
EUROVOC topic -
Provision of national law UStG § 12 Abs. 2 Nr. 8 Buchst. a, UStG § 1 Abs. 1 Nr. 1 Satz 1, AO § 65 AO, AO § 14, BGB § 958
Provision of EU law cited -
Provision of international law EGRL 112/2006 Art. 98 Abs. 2, EGRL 112/2006 Art. 98 Abs. 3
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