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§ 13b UStG im Insolvenzverfahren: Bewaeltigung der Bautraegerfaelle
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Barnes and Noble
§ 13b UStG im Insolvenzverfahren: Bewaeltigung der Bautraegerfaelle
Current price: $60.55
Barnes and Noble
§ 13b UStG im Insolvenzverfahren: Bewaeltigung der Bautraegerfaelle
Current price: $60.55
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Trotz hoher praktischer Relevanz erfolgte bislang keine umfassende Aufarbeitung der insolvenzrechtlichen Implikationen dieser Entscheidung und der darauffolgenden Einführung des § 27 Abs. 19 UStG. Vor diesem Hintergrund werden die in der insolvenzrechtlichen Praxis entstehenden Herausforderungen in den Fällen der Insolvenz des Bauträgers, der Insolvenz des Bauleistenden, in dem Fall der Doppelinsolvenz sowie bei umsatzsteuerlichen Organschaftsverhältnissen aufgezeigt.
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Barnes & Noble does business -- big business -- by the book. As the #1 bookseller in the US, it operates about 720 Barnes & Noble superstores (selling books, music, movies, and gifts) throughout all 50 US states and Washington, DC. The stores are typically 10,000 to 60,000 sq. ft. and stock between 60,000 and 200,000 book titles. Many of its locations contain Starbucks cafes, as well as music departments that carry more than 30,000 titles.
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