Die Einheitlichkeit des Umsatzes im Mehrwertsteuerrecht

In her doctoral thesis “The Single Supply under VAT Law”, Stefanie Baur-Rückert develops a new approach for dealing with single supplies in practice. The concept of “supply”, which is not defined in the EU VAT Directive, is thoroughly examined. Supply under the EU VAT Directive is determined via a two-step-test: In the first step, it has to be decided which conditions have to be met by an act of consumption to qualify as a “supply” for VAT purposes. In the second step, the “supply” has to be classified within the criteria of Art. 2(1)(a) and (c) of the EU VAT Directive to determine its taxability. Based on the aforementioned results and on the basis of an in-depth analysis of the case law, scope and limits of the principle of a single supply are defined.