Umsatzsteuerliche und zollrechtliche Aspekte des Internethandels
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Studienarbeit aus dem Jahr 2018 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,0, Otto-Friedrich-Universität Bamberg, Sprache: Deutsch, Abstract: "Wer hätte vor 25 Jahren z.B. vorausgesehen, dass Musik, Filme und Computerspiele über elektronische Medien aus allen Teilen der Welt in Sekundenbruchteilen "geliefert" werden können." Dieser von Kemper formulierte Gedankengang erweitert um die von Gothmann unter anderem ausgesprochene Empfindung: "Ob Schuhe, Sportartikel oder Elektrogeräte - dem Konsumenten suggeriert das Netz eine scheinbar unendliche Verfügbarkeit an Waren" beschreibt die derzeit rasant wachsende Popularität des Internethandels treffend. In diesem Zusammenhang gilt es allerdings nicht zu vernachlässigen, dass neue technologische Entwicklungen auch immer Fragen an das Steuerrecht stellen. So birgt der sich rasch wandelnde Themenbereich "E-Commerce" vor allem auch Herausforderungen für Umsatzsteuer- und Zollrecht. Während die ertragssteuerliche Betrachtung des Internethandels vor allem für Unternehmen von Bedeutung ist, hat die umsatzsteuerliche Behandlung zudem gro e Auswirkungen auf den Endverbraucher. Aus diesem Grund differenzieren zahlreiche "Sonderregelungen" des Umsatzsteuerrechts danach, ob Geschäfte auf B2B- (business to business) oder B2C- (business to consumer) Ebene geschlossen werden, so auch die populäre "Versandhandelsregelung" i.S.d. Art. 33 ff. MwStSystRL, die ihre Umsetzung in 3c des deutschen Umsatzsteuergesetzes fand. Jene wird häufig als Beispiel dafür genommen, dass das europäische Umsatzsteuerrecht den Entwicklungen des Internethandels häufig noch "hinterherhinkt". Dieses vermeintliche "Hinterherhinken" zum Anlass genommen, wird in der nachfolgenden Ausarbeitung auf ausgewählte Problemfelder des E-Commerce in Bezug auf die umsatzsteuerliche Betrachtung eingegangen. Anschlie end sollen die im Rahmen des sog. "Digitalpaketes" des Rats der Europäischen Union geplanten Rechtsänderungen des Internethandels e
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