Bestimmung des umsatzsteuerrechtlichen Leistungsempfängers bei Straßenbaulasttätigkeiten der Länder im Rahmen der Auftragsverwaltung für den Bund unter Einbindung Dritter

Key Points

• This article investigates the determination of the tax recipient in road construction activities conducted by states on behalf of the federal government.
• Legal analysis of tax responsibilities related to road construction activities
• Examination of collaboration frameworks involving third parties
• Review of existing literature on tax law and public administration
• Clarifies the roles of different entities in tax liability under collaborative federal-state projects
• Identifies key criteria for determining the tax recipient in specified contexts