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Vorschläge für den Einstieg in einen umsatzsteuerlichen Refund bei PPP-Inhabermodellen

Author

Listed:
  • Jacob, Dieter
  • Berger, Conny

Abstract

Bei der Auslagerung staatlicher Tätigkeiten auf private Partner kommt es für den Bereich personalintensiver Dienstleistungen durch die anfallende deutsche Umsatzsteuer zu einer zusätzlichen Kostenbelastung, die die Hoheitsträger bisher oft von Outsourcing abhält. Für den Bereich der PPP-Inhabermodelle werden Lösungen aufgezeigt, wie diese Diskriminierung bei der deutschen Umsatzsteuer gemildert werden kann. Dabei dienen ausländische Regelungen als Orientierung. Die Grundgedanken lassen sich auch auf andere Vertragsmodelle übertragen.

Suggested Citation

  • Jacob, Dieter & Berger, Conny, 2007. "Vorschläge für den Einstieg in einen umsatzsteuerlichen Refund bei PPP-Inhabermodellen," Freiberg Working Papers 2007/01, TU Bergakademie Freiberg, Faculty of Economics and Business Administration.
    • Handle: RePEc:zbw:tufwps:200701
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    More about this item

    Keywords

    Umsatzsteuer; Public Private Partnership; Personalintensive Dienstleistungen;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H54 - Public Economics - - National Government Expenditures and Related Policies - - - Infrastructures
    • H57 - Public Economics - - National Government Expenditures and Related Policies - - - Procurement
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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