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WSET ® Level 4 D2 Business of Wine flashcards

RWST - 4.SEM | VS

This class was created by Brainscape user Amar Velagic. Visit their profile to learn more about the creator.

By: Amar Velagic
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Decks in this class (8)

1 | Einführung in die Umsatzsteuer
Welche arten von steuerbaren umsa...,
Was ist eine indirekte steuer und...,
Was ist das reverse charge system...
12  cards
2 | Steuerbare Umsätze
Welche 4 umsatzarten gibt es grun...,
Welche tatbestande fallen unter d...,
Welche voraussetzungen sind notwe...
22  cards
3 | Unternehmer & Unternehmen im UStG
Was versteht man unter einem unte...,
Welche voraussetzungen mussen erf...,
Beschreibe was unter dem folgende...
20  cards
4 | Lieferungen & sonstige Leistungen
Nach welchem kriterium wird beurt...,
Was versteht man unter hauptleist...,
Wann liegt eine werk lieferung vo...
18  cards
5 | BMGL für Leistungen, Entnahme, Eigenverbrauch
Wie bemisst sich die bemessungsgr...,
Was versteht man umsatzsteuerrech...,
Wann entsteht die steuerschuld be...
12  cards
6 | Steuerbefreiungen §6 / §8 / §9 ; 7 | Ausstellung von Rechnungen § 11
Aus welchen grunden werden steuer...,
Was versteht man unter steuerbare...,
Was versteht man unter steuerbare...
20  cards
8 | Vorsteuerabzug § 12 ; § 14 ;; 9 | Steuerliche Erfassung von Umsätze § 17
Welche voraussetzungen mussen bei...,
Wie funktioniert der vorsteuerabz...,
Welche regel ist bei gebauden zu ...
10  cards
9 | Binnenmarkt
Welches lieferort prinzip gilt im...,
Welche konsequenz hat ein ig ware...,
Welche konsequenz hat ein ig ware...
12  cards

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RWST - 4.SEM | VS

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