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Document 82003DE0227(03)
Bundesfinanzhof, Urteil vom 27/02/2003
V R 78/01
Bundesfinanzhof, Urteil vom 27/02/2003
V R 78/01
- Authentic language:
- Deutsch
- Date of document:
- 27/02/2003
- Subject matter:
- Case law directory code:
-
- Author:
- Nationale Gerichtsbarkeiten
- Country or organisation from which the request originates:
- Deutschland
- Form:
- Entscheidungen der nationalen Gerichtsbarkeiten in Bezug auf das EU-Recht
- Internal reference:
- IA/24073-A
- Notes relating to the decision:
-
- Descriptors:
-
EEC - Tax provisions ; Harmonisation of legislation - Turnover taxes - Case in practice - Parking charge levied by a municipality
- Publication:
-
Der Betrieb 2003 p.VII (résumé)
Der Betrieb 2003 p.1310 (résumé)
Sammlung der Entscheidungen des Bundesfinanzhofs 2003 Bd.201 p.554-561
Umsatzsteuer-Rundschau 2003 p.396-399
NVWZ-Rechtsprechungs-Report Verwaltungsrecht 2004 p.446-448
- Provisions of national law in application:
-
DE - Umsatzsteuergesetz 1980/1991/1993, Paragraph 2 Abs.3 Satz 1
Körperschaftsteuergesetz, Paragraphen 1 Abs. 1 No. 6, und 4
- Link
- Select all documents mentioning this document
- Instruments cited:
-
- 31977L0388-A04P5AL2
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