Tax consultants with clients in the motor vehicle trade know this: Hardly any other industry has so many special VAT rules. Whether differential taxation, hidden discounts, warranty services and premiums, exports - questions of doubt arise daily in consulting practice.
The 8th edition 2010 of the practical handbook "Umsatzsteuer im Kfz-Gewerbe" provides reliable answers. The main new features since the last edition are the rules on the place of supply, the obligation to export electrical equipment and simplifications to the input tax refund procedure. The 8th edition also includes the new BMF guidelines on the tax exemption of EU deliveries and the dealer-friendly rulings of the BFH on book and documentary evidence.
The success of the standard work published by the IWW Institut für Wirtschaftspublizistik (Institute for Economic Journalism) among motor vehicle companies and tax consultants is no coincidence. The authors have succeeded in presenting complicated tax regulations in a practical way.
Ammenwerth/Janzen: Praxishandbuch "Umsatzsteuer im Kfz-Gewerbe", 8th edition 2010, 412 pages, price 98 euros (subscription price 88.20 euros until 31.12.2009), ISBN 978-3-89212-040-7.
The IWW Institut für Wirtschaftspublizistik is the market leader for ad-free business and tax information services aimed at professional target groups such as doctors, dentists, tax consultants, lawyers and entrepreneurs (B2B). The IWW Institute publishes over 60 information services at three locations in Düsseldorf, Nordkirchen and Würzburg and offers over 10 online information services. The IWW also organizes over 250 seminars and congresses every year. As an independently operating company, it is part of Vogel Business Media, a leading German specialist information provider with around 100 specialist journals and 60 websites as well as numerous international activities.