143 pages
Release year 2026
License: Creative-Commons-Lizenz CC BY 4.0
Non-taxable transaction according to § 1 (1) UStG/VAT Act in combination with § 2 (3) UStG/VAT Act a. F. Providing this service, the University of Potsdam does not constitute a Betrieb gewerblicher Art/Commercial Institution according to § 1 (1) No. 6 or § 4 KStG/Corporate Tax Act. If the legal characterization of our business is changed to a commercial institution subsequently, we reserve the right to invoice VAT additionally.

Ottmar Ette, Hanno Beck, Eberhard Knobloch, Björn Kröger, Elena Roussanova, Thomas Schmuck, Markus Schnöpf, Ingo Schwarz, Ursula Thiemer-Sachse
Non-taxable transaction according to § 1 (1) UStG/VAT Act in combination with § 2 (3) UStG/VAT Act a. F. Providing this service, the University of Potsdam does not constitute a Betrieb gewerblicher Art/Commercial Institution according to § 1 (1) No. 6 or § 4 KStG/Corporate Tax Act. If the legal characterization of our business is changed to a commercial institution subsequently, we reserve the right to invoice VAT additionally.
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Non-taxable transaction according to § 1 (1) UStG/VAT Act in combination with § 2 (3) UStG/VAT Act a. F. Providing this service, the University of Potsdam does not constitute a Betrieb gewerblicher Art/Commercial Institution according to § 1 (1) No. 6 or § 4 KStG/Corporate Tax Act. If the legal characterization of our business is changed to a commercial institution subsequently, we reserve the right to invoice VAT additionally.

Gerd-Christian Th. Treutler, Gisela Dittmer, Uwe Ulrich, Ines Oberling, Klaus Neitmann
Non-taxable transaction according to § 1 (1) UStG/VAT Act in combination with § 2 (3) UStG/VAT Act a. F. Providing this service, the University of Potsdam does not constitute a Betrieb gewerblicher Art/Commercial Institution according to § 1 (1) No. 6 or § 4 KStG/Corporate Tax Act. If the legal characterization of our business is changed to a commercial institution subsequently, we reserve the right to invoice VAT additionally.
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Winnerling, Tobias (Hrsg.)
Non-taxable transaction according to § 1 (1) UStG/VAT Act in combination with § 2 (3) UStG/VAT Act a. F. Providing this service, the University of Potsdam does not constitute a Betrieb gewerblicher Art/Commercial Institution according to § 1 (1) No. 6 or § 4 KStG/Corporate Tax Act. If the legal characterization of our business is changed to a commercial institution subsequently, we reserve the right to invoice VAT additionally.
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