About Umsatzsteuer-Rundschau

Umsatzsteuer-Rundschau

The Umsatzsteuer-Rundschau, abbreviated UR, is the German specialist journal for the entire VAT practice: the Zeitschrift für die gesamte Umsatzsteuerpraxis the masthead names it. Published in connection with the UmsatzsteuerForum e.V., the Herausgegeben in Verbindung mit dem UmsatzsteuerForum e.V. the masthead records, the scientific association for the cultivation of VAT law, the journal carries the essays, case law, and discussion contributions that the VAT practitioners, tax advisors, and financial courts need. The 68th volume in 2019, the 68. Jahrgang the issue records, places the journal's start in the early 1950s, originating from the Finanz-Rundschau's 1953 split into the Ausgabe A including the Umsatzsteuer-Rundschau.

Overview

The journal's practice orientation defines the editorial program: the UR is not the pure academic tax journal but the Zeitschrift für die gesamte Umsatzsteuerpraxis, with the essays, case law, discussion contributions, and self-study articles serving the tax advisors, auditors, attorneys, and financial court officials. The Fachbeirat's composition, from the university professors to the BFH judges to the ministry officials, guarantees the practice-science bridge.

The 113-decision 2020 case law review exemplifies the journal's analytical depth: the ECJ and BFH VAT decisions systematically evaluated, with the BFH revision case law, the business transfer, entrepreneur status, housing association exemptions, and cross-border delivery sections. The new BFH references to the ECJ on the Organschaft, withdrawal taxation, rate reduction, tax origination, and input tax allocation show the journal's forward-looking jurisprudence.

The UmsatzsteuerForum's company-hosted practice forums give the journal its practitioner network: the 2001-2023 forums at Siemens, Audi, Deutsche Bank, General Electric, Lufthansa, Deutsche Post, RWE, ThyssenKrupp, Klüh, Schwarz Group, Continental, and Mercedes-Benz. The journal's forum reports document the association's scientific-practice dialogue.

The UR UmsatzsteuerRundschau is the journal for the entire VAT practice, published in connection with the UmsatzsteuerForum e.V. The specialist advisory board, the Fachbeirat, brings together the VAT law's leading minds: the attorney and tax advisor Professor Hans Nieskens, the professors Markus Achatz, Joachim Englisch, and Roland Ismer, the ministry officials, the Federal Fiscal Court judges, and the practitioner experts.

The journal's content structure serves the VAT practice: the Aufsätze essays, the Rechtsprechung case law with the European Court of Justice and Federal Fiscal Court decisions, the Diskussionsbeiträge discussion contributions, the Praxisforum Umsatzsteuer practice forum, and the Beiträge zum Selbststudium self-study contributions. The 2021 issue's Rechtsprechungsauslese evaluated 113 published ECJ and BFH decisions on VAT law, documenting the journal's case law depth.

The UmsatzsteuerForum e.V.'s practice forums are the association's trademarks: the scientific cultivation of VAT law since 2001 under the extended name, with the practice forums hosted at major companies from Siemens and Audi to Mercedes-Benz. The journal publishes the forums' proceedings and the association's scientific work.

History

The early-1950s origin places the UR in the generation of German tax journals that professionalized the post-war tax practice: the Finanz-Rundschau's 1953 Ausgabe A split creating the dedicated VAT journal. The journal's seven decades have documented the turnover tax's transformation: from the national Allphasen-Bruttoumsatzsteuer through the 1968 VAT introduction to the European harmonized VAT.

The De Gruyter Brill platform's DOI-indexed archive gives the journal its digital scholarly infrastructure: the 10.9785/ur DOI prefix, the freely licensed front matter PDFs, and the issue archive from 2014 through 2023. The academic publisher's hosting places the practice journal in the scholarly citation network.

The UmsatzsteuerForum e.V.'s 2001 renaming and expansion documents the association's scientific ambition: the Vereinigung zur wissenschaftlichen Pflege des Umsatzsteuerrechts, with the practice forums as its trademarks. The journal's in-connection-with publication makes it the association's scientific organ.

The journal's 68th volume in 2019 places the founding in the early 1950s: the 1953 Finanz-Rundschau split into the Ausgabe A including the Umsatzsteuer-Rundschau and the Ausgabe B without it documents the journal's origin as the VAT supplement of the venerable tax journal. The Finanz-Rundschau itself had been founded in October 1918 as the Deutsches Steuerblatt.

The journal's development over seven decades reflects the VAT law's evolution: from the national turnover tax through the European VAT harmonization to the current digital and cross-border VAT practice. The 2014 issue's topics, from the intra-Community acquisition and the tax-free pocket bike delivery to the travel service taxation and the insolvency VAT questions, show the journal's contemporary practice coverage.

The De Gruyter publishing context gives the journal its current academic publishing home: the degruyterbrill platform hosts the UR issues with the DOI-indexed PDFs, from the 2014 front matter through the 2023 issues. The PVSt 6791 postal distribution number documents the journal's subscription distribution.

Coverage and Content

The essay journalism addresses the VAT law's fundamental questions: the neutrality principle's limitations in the abuse case law, with the input tax denial and exemption refusal as effective cost burdens. The Rainald Vobbe and Charlotte Pötters contribution's conclusion, that the criminal-tax law boundary is no longer preserved and the VAT becomes an unjustified sanction instrument, shows the journal's critical scholarly voice.

The European case law journalism covers the ECJ's VAT jurisprudence: the intra-Community supply, the chain transactions, the travel services, and the VAT refund interest obligations. The national case law journalism covers the BFH's decisions: the entrepreneur definition, the sports boat rental, the insolvency procedure, and the property transfer.

The self-study contributions give the practitioners the continuing education: the structured learning articles that the tax advisors use for their professional development. The discussion contributions carry the scholarly controversy: the EU fundamental rights, the cost-sharing groups, and the financial integration debates that shape the VAT law's development.

The UR covers the VAT law's full spectrum: the taxable transactions, the intra-Community acquisitions, the chain transactions, the tax exemptions, the place of supply, the tax rates, the tax origination, and the input tax deduction. The essays address the fundamental questions, like the neutrality principle's limitations in light of the abuse case law.

The case law journalism documents the courts' VAT decisions: the ECJ judgments on the transfer of total or partial assets, the chain transactions with excise goods, and the emergency doctor exemptions, with the expert annotations. The BFH decisions on the entrepreneur status, the Organschaft in insolvency, and the bank liability give the practitioners the national case law.

The discussion contributions carry the scholarly debate: the EU fundamental rights and VAT law, the cost-sharing groups' future relevance for the public sector, and the financial integration in the VAT group. The practice forum reports document the UmsatzsteuerForum's company-hosted events, from the 2001 Siemens forum to the 2023 Mercedes-Benz museum gathering.

Organization and Ownership

The Umsatzsteuer-Rundschau is published in connection with the UmsatzsteuerForum e.V., the association for the scientific cultivation of VAT law chaired by Professor Hans Nieskens. The specialist advisory board includes the professors, judges, ministry officials, and practitioners listed above. The journal is hosted on the De Gruyter Brill platform.

Current editorial team and ownership details beyond the association and publisher are not publicly confirmed in the sources reviewed.

Digital Presence

Umsatzsteuerrecht.de is the journal's digital content hub, with the essays, case law, and discussion contributions. The ur-online.de portal extends the journal's VAT practice information to the online readers. The De Gruyter Brill platform provides the DOI-indexed PDF archive of the issues.

Dedicated apps or podcasts for the UR brand are not detailed in the sources reviewed; the brand's digital presence rests on its websites, the online archive, and the journal's VAT practice journalism.