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Alexander Baron von Engelhardt Group moderator
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Small Entrepreneur's Rule might be Applicable Retroactively
Small start-ups have the choice to either waive billing with VAT or billing with VAT - the so-called small entrepreneur's rule (§19 III UStG). Usually are usually bound to their prognosis. The tax court Düsseldorf set up an exception to this otherwise strict rule on June 20, 2008 (re Az: 1 K 3124/07 U).

Read more online...
http://www.lg2g.info/Business-Tax-News_VAT/small-entrepreneu...
- 24 Apr 2009, 3:49 pm
Alexander Baron von Engelhardt wrote: > Small start-ups have the choice to either waive billing with VAT or > billing with VAT - the so-called small entrepreneur's rule (§19 III > UStG). Usually are usually bound to their prognosis. The tax court > Düsseldorf set up an exception to this otherwise strict rule on June > 20, 2008 (re Az: 1 K 3124/07 U). > > Read more online... > http://www.lg2g.info/Business-Tax-News_VAT/small-entrepreneurs-rule-might-be-applicable-retroactively.html