Berichtigung der Steuer nach § 14c Abs. 1 UStG nur mit Rückzahlung an den Leistungsempfänger: Anmerkungen zu BFH, Urt. v. 16.5.2018 – XI R 28/16, UR 2018, 678.

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    • Alternate Title:
      Adjustment of the tax according to § 14c Abs. 1 UStG only with repayment to the beneficiary: Comments on BFH, Urt. 16.5.2018 - XI R 28/16, UR 2018, 678.