Reform of the sales tax - Effectively combat sales tax fraud and avoid unnecessary liquidity burdens on the economy by switching from target to actual taxation (G-SIG: 15010914)

Summary

Payment of sales tax only after receipt of the invoice amount, entitlement to input tax deduction only when an invoice is paid, corresponding harmonization of sales tax, repeal of the previous measures to combat sales tax fraud

Machine translation from German. The official text remains authoritative.

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2 official files

• 15/4814

  Drucksache · DE · 10 February 2005

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• 15/2977

  Drucksache · DE · 28 April 2004

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