Comprehensive Guide to § 2 UStG: Essential for Tax Exams with Case Studies and Practice Tests

• 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.

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