Der Vertrauensschutz Des Gutglaubigen Unternehmers Im Harmonisierten Umsatzsteuerrecht

»The Protection of the Good Faith Entrepreneur's Justified Expectations in the Harmonized Value Added Tax Law«In the European Union, value added tax law is harmonized in order to prevent distortion of business competition. The entrepreneur has to gather information about his business partners to obtain a tax advantage (such as input tax deduction). When it comes to not verifiable false information, the good faith entrepreneur's justified expectations have to be protected.