SKU: 49284073398

Umsatzsteuerrecht

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Description

UmsatzsteuerrechtVerstndliche Darstellung Das Lehrbuch vermittelt die abstrakte Rechtsmaterie anhand der bewhrten Fallmethode in anschaulicher und verstndlicher Weise. Zahlreiche Schemata, Schaubilder und Beispiele runden das Werk ab. Die Neuauflage entspricht dem Rechtsstand von Januar 2025. Sie bercksichtigt alle neuen Gesetze, finanzgerichtlichen Entscheidungen und Verwaltungsschreiben. Aus dem Inhalt: Allgemeiner berblick Grundtatbestand ( 1 Abs. 1 Nr. 1 Satz 1

Verständliche Darstellung Das Lehrbuch vermittelt die abstrakte Rechtsmaterie anhand der bewährten Fallmethode in anschaulicher und verständlicher Weise. Zahlreiche Schemata, Schaubilder und Beispiele runden das Werk ab. Die Neuauflage entspricht dem Rechtsstand von Januar 2025. Sie berücksichtigt alle neuen Gesetze, finanzgerichtlichen Entscheidungen und Verwaltungsschreiben. Aus dem Inhalt: Allgemeiner Überblick Grundtatbestand (§ 1 Abs. 1 Nr. 1 Satz 1 UStG) Ergänzungstatbestände: Unentgeltliche Wertabgaben Grenzüberschreitende Sondertatbestände Steuerbefreiungen und Option Steuersatz und Bemessungsgrundlage Vorsteuerabzug und Berichtigung des Vorsteuerabzugs Das Besteuerungsverfahren Umsatzsteuer von zentraler Bedeutung Die Umsatzsteuer ist neben der Einkommensteuer die aufkommensstärkste Steuerart. Nicht nur deswegen kommt ihr eine zentrale Bedeutung für den Fiskus und das Wirtschaftsleben zu. Rechtsanwender müssen vor allem im Hinblick auf die Harmonisierung der Steuer die Verbindung zum EU-Mehrwertsteuerrecht und die Rechtsprechung des EuGH beachten. Kompetenter Autor Professor Dr. David Hummel ist Referent am Gerichtshof der Europäischen Union im Kabinett der Generalanwältin Kokott in Luxemburg und lehrt an der Universität Leipzig. Empfehlenswert für: Studierende mit dem Schwerpunkt Steuerrecht, Rechtsreferendare, Finanzanwärter der Finanzverwaltung, angehende Steuerberater, Rechtsanwälte und Sachbearbeiter der Abteilungen Finanzen, Rechnungswesen und Controlling. Früher Alpmann/Schmidt – jetzt bei Boorberg Bis zur 20. Auflage des Studienbuchs (begründet von Professor Dr. Wolfram Reiß) erschien das Werk im Verlag Alpmann Schmidt.

EAN: 9783415076327
Farbverschnitt: Generell werden die Bücher ohne Farbverschnitt geliefert, auch wenn die Abbildungen einen Farbverschnitt zeigen.
Auflage: 21., vollständig überarbeitete Auflage, 25021
Erscheinungsjahr: 28.02.2025
Titel der Reihe: Reihe Studienprogramm Steuern##
Auflage/Ausgabe: 21., vollständig überarbeitete Auflage
Seitenzahl/Blattzahl: 380
Keyword: EU-Mehrwertsteuerrecht; EU-Recht; EuGH; Mehrwertsteuer; Steuerbefreiung; Umsatzsteuer; Unternehmer; Vorsteuerabzug
Fachschema: Abgabe - Abgabenordnung - AO~Steuergesetz~Steuerrecht - Steuergesetz
Fachkategorie: Recht: Lehrbücher, Skripten, Prüfungsbücher
Länge: 297 mm
Breite: 210 mm
Höhe: 20 mm
Gewicht: 920 gr
Produktform: Kartoniert
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SKU: 49284073398

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4.8 ★★★★★
Based on 19 reviews
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Verified Purchase
Stephen Ganschow
Belleville, US
★★★★★ 5
Pastorally edifying & personally encouraging
Format: Kindle
As a pastor and a biblical counselor, I’ve read Powlison many times. I know people who knew him personally. He is a man of nearly mythic proportions in the 2026 landscapes of biblical counseling. And so, based the current landscape of the BC movement at the dawn of 2026, I thought it was to revisit Powlison myself. This is an excellent little read. Recommended for ALL pastors and counselors.
WAS THIS REVIEW HELPFUL?YesReportShare
Reviewed in the United States on January 25, 2026
P
Panda Incognito
Belleville, US
★★★★★ 4
Insightful, Bibical, and Helpful, but with One Major Oversimplification
Format: Paperback
This brief book posthumously publishes new reflections from David Powlison about pastoral counseling. The book opens with a foreword from Ed Welch, who writes about his personal connection with the author and the ways that this book has sharpened his thinking, and the main text includes an introduction, two chapters, and an appendix with suggested reading from both Christian and secular sources. Although "The Pastor as Counselor: The Call for Soul Care" is only eighty pages long, it is full of articulate, biblical, and concise reflections about what counseling is and why pastoral counseling is so uniquely powerful. Insightful and Wise Although I read this book from a layperson's perspective, I found it insightful and helpful. Powlison explains that pastors are always counselors, regardless whether or not they meet one-on-one with people, and show by example what kind of soul care they think is necessary for flourishing. He encourages pastors to take stock of how they present themselves and what common failings they need to avoid, such as offering platitudes or not listening well. He also delineates the clear differences between pastoral counseling and secular "therapeutic professionalism." He explains that because pastoral counseling is gospel-based and flows out of a personal relationship that is free from clinical detachment or professional reserve, it can be particularly powerful to help change people's lives. One Concern I absolutely agree with this, but unfortunately, Powlison creates a false dichotomy between biblical counseling and professional therapy, making it sound like all resources outside of the church will be unhelpful and spiritually destructive. The church has unique resources to meet sufferers' needs, and we shouldn't abandon Christians to the spiritually twisted and harmful ideas common within secular counseling, but Powlison creates a false dilemma between abandoning people to godless counseling versus taking on all of their care within the church directly. He does not address how Christian mental health professionals can support the church's work in complicated cases, and does not indicate what a pastor should do if someone's mental health situation or life struggles are beyond the church's understanding or ability to deal with. Because I am not very familiar with Powlisons's work, I do not know what all of his views are related to integrative approaches to counseling, and it is possible that he has addressed this issue in-depth elsewhere. I certainly did not expect him to cover it in much detail in this very short book, but the oversimplification that he presents calls for discernment and additional reading. I hope that Powlison's writing here will not make pastors resistant to partnering with professionals outside of the church body, as long as those therapists bring a Christian worldview and gospel implications into each aspect of their work. Conclusion Despite my concerns about this oversimplified element, I would strongly recommend that pastors read this book as a way to evaluate themselves, better understand their unique role in people's lives, and consider how they can better care for others in their context. Powlison addresses many issues very well in this book, and it is a wonderful resource for pastors who need succinct, encouraging insight into how they can better understand the counseling aspect of their pastoral role and engage in meaningful conversations, caring relationships, and one-on-one care.
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Reviewed in the United States on June 30, 2021
R
Verified Purchase
Roger J. Roth
Draper, US
★★★★★ 5
Truth will make you free
Format: Kindle
This book is simple, almost rudimentary in its approach to something we might take for granted. When we preach and teach because it is Sunday or Wednesday, we miss the greatest point of pulpit ministry. here are souls at sake and we are telling how to win the battle, not just another Bible story.
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Reviewed in the United States on October 15, 2025
J
Verified Purchase
John D. Woodrum
Louisville, US
★★★★★ 5
An essential resource for pastors
Format: Kindle
"The Pastor as Counselor" is an essential resource for pastors and church leaders navigating the intersection of faith, mental health, and soul care. David Powlison offers a wealth of Christ-centered motivational insights, practical guidelines, and biblical wisdom to encourage and equip pastors, leaders, and congregants in effectively counseling one another in the context of the church community. “The Pastor as Counselor” includes two sections. The first section defines counseling, and the second lays out the uniqueness of pastoral counseling. One of the book's greatest strengths lies in Powlison’s unrelenting insistence that the pastor is a counselor and the conviction that counseling practices must be grounded in the teachings of the Bible. He notes that every place in Scripture that deals with specific concerns of individuals should be considered a counseling passage.
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Reviewed in the United States on February 14, 2024
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Verified Purchase
ALIKAT
Whiting, US
★★★★★ 5
Excellent Short Treatise
Format: Kindle
This popped up in my feed as a recommendation, and I am very glad that I purchased it. Easily read in ninety minutes, but not shallow nor easily digested. I highlighted many passages in this book and will re-read in the future.
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Reviewed in the United States on April 29, 2024

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