In this issue:
- Autonomous Weapon Systems and its Fundamental Flaw (EN)
- International artificial intelligence law to the test of surveillance (EN)
76 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.
In this issue:
In this issue:

Logi Gunnarsson, Eckart Klein, Andreas Zimmermann
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.
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Logi Gunnarsson, Svenja Auerswald, Katrin Kappler, Eckart Klein, Jascha Patt, Anna Phirtskhalashvili, Peter Steinbach, Charlotte Steinorth, Johanna Weber, Andreas Zimmermann
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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Eckart Klein, Andreas Zimmermann
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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