In addition to the amount and origin of the tax, the tax liability mechanism also plays a decisive role in sales tax law. Sections 13a and 13b of the UStG regulate which natural or legal person must ultimately pay the open tax amount to the tax office. If the conditions are met, the taxpayer is a taxpayer within the meaning of § 33 (1) AO.
- incorrect and unauthorized tax statements within the meaning of § 14c UStG,
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.