Widerspruchliche Behandlung Des Leistenden Und Des Leistungsempfangers Im Umsatzsteuerrecht

»Contradictory Treatment of the Supplier and the Recipient of the Service in Value Added Tax Law«: The subject of the study is a problem under Value Added Tax Law between the taxable person providing the service, the taxable person receiving the service and the tax authorities responsible for each of them. The problem arises when the tax authorities involved hold contradictory legal opinions with regard to the same transaction. The author comes to the conclusion that the problem can be completely solved by a claim for the issuance of a binding cooperation decision (new § 27c UStG).