- The concept of an entrepreneur under § 2 UStG is a fundamental basis of VAT law.
- VAT-related entrepreneur status must be considered in exams.
- Regulations regarding entrepreneur status also affect VAT groups.
- VAT groups are important for the tax advisor exam.
- A case study explains the systematics of § 2 UStG.
- 15 exam
- and practice-relevant application cases are covered.
- A mini-exam illustrates the overall context.
- The case study is supplemented by a diagram and a practice exam.
- PrüfungsCoach summarizes all SteuerStud learning materials for the written tax advisor exam.
Source: datenbank.nwb.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
