Die einheitliche Besteuerung von Leistungsbündeln im Umsatzsteuerrecht

The value added tax treatment of bundled or mixed supplies of goods or services (complex supplies) belongs to the classics of the VAT system. In this regard, the question arises whether the contained elements of a complex supply should be taxed separately or collectively for VAT purposes and, in case of a collective taxation, which rules are applicable. The answer frequently has an impact e.g. on tax exemptions, tax reductions and the determination of the location of the supply.
The European Court of Justice has developed general criteria for these questions, but those criteria are providing an inappropriate scope for interpretation and the ECJ does not apply them consistently.
Against this background, this doctoral thesis develops a coherent and independent dogmatics for the value added tax treatment of complex supplies. Therefor it analyses the relevant judicature as well as the literature and takes the basic principles of the harmonized VAT system into account.