Der Staat als Umsatzsteuergläubiger im Insolvenzverfahren

Against the background of recent BFH case law, this dissertation opens up new perspectives on a "classic" of insolvency tax law, the treatment of VAT in insolvency proceedings. The author argues that the difficulties of interlocking VAT law with insolvency law are due to the way in which the VAT liability relationship is structured by the VAT Act. On the basis of numerous examples, various constellations under VAT law are evaluated in terms of insolvency law. For this purpose, the author introduces his own definition of the concept of establishment (Begründetheit) within the meaning of § 38 InsO. As an attorney-at-law, the author is professionally involved in questions of restructuring and insolvency.