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Vorsteuerberichtigung nach §15a UStG. Anwendung bei Grundstücken und Gebäuden

Vorsteuerberichtigung nach §15a UStG. Anwendung bei Grundstücken und Gebäuden


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About the Book

Masterarbeit aus dem Jahr 2022 im Fachbereich Jura - Steuerrecht, Note: 1,7, Georg-Simon-Ohm-Hochschule Nürnberg, Sprache: Deutsch, Abstract: Der Vorsteuerabzug wird vor allem im § 15 UStG und § 15a UStG behandelt. § 15 UStG regelt den Vorsteuerabzug, während sich der § 15a UStG mit der Berichtigung der Vorsteuerbeträge auseinandersetzt. Um das Thema der Vorsteuerberichtigung geht es im Verlauf der Arbeit. Neben der Umsatzsteuer und der Vorsteuer ist auch die Vorsteuerberichtigung von Relevanz und Wichtigkeit. Die Arbeit gibt einen Einblick in die Ursprünge und Herkunft des § 15a UStG. Sie informiert darüber, wie der § 15a UStG im Gesetz abzugrenzen ist und welchen Zweck die Vorsteuerberichtigung nach § 15a UStG hat. Da das Thema der Vorsteuerberichtigung in der Praxis oft übersehen wird, wirft die Arbeit auch einen speziellen Blick auf Fallkonstellationen und stellt die theoretische Anwendung in der Praxis dar. Dadurch werden mögliche Anwendungsfelder in der Praxis deutlicher gemacht und die Funktion des § 15a UStG mit Beispielen dargestellt. In dieser Arbeit wird dabei der Bereich der Grundstücke und Gebäude herangezogen. Die Erkenntnisse über den § 15a UStG werden dann in einem Prüfungsschema zusammengefasst und vereint, um so eine Hilfestellung in der Fallbearbeitung darzustellen. Dieses Prüfungsschema und die Arbeit stellen den Umgang mit dem § 15a UStG erleichtern und dessen Ziel und Wirkung klar.


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Product Details
  • ISBN-13: 9783346781093
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 74
  • Spine Width: 5 mm
  • Width: 148 mm
  • ISBN-10: 3346781097
  • Publisher Date: 02 Dec 2022
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 159 gr


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Vorsteuerberichtigung nach §15a UStG. Anwendung bei Grundstücken und Gebäuden
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