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UStDV Umsatzsteuer-Durchführungsverordnung
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
Endet der Zeitraum, für den eine Berichtigung des Vorsteuerabzugs nach § 15a des Gesetzes durchzuführen ist, vor dem 16. eines Kalendermonats, so bleibt dieser Kalendermonat für die Berichtigung unberücksichtigt. Endet er nach dem 15. eines Kalendermonats, so ist dieser Kalendermonat voll zu berücksichtigen.
Quelle: BMJ
Import: