Die Umsatzbesteuerung von Energieleistungen

The present work undertakes a first-time summary of the taxation of the supply of energy services and their VAT assessment with particular focus on current problems and doubtful questions. For this purpose problem areas are highlighted elementary and from a dogmatic legal perspective. The aim of this thesis is in particular to subject the main business practices in the energy sector to a legal VAT analysis, which always considers the European VAT law as well as the national VAT law. It is examined whether or not the current provisions on the VAT treatment of the supply of energy services are compatible with the European Union Law, are practical and appropriate. In the light of the unstoppable proceedings in energy sector, the present work aims to provide a system-consistent overview of the energy-related implications for VAT law in a uniform overall VAT law context.