Gesetz zur Bekampfung von Steuerverkurzungen bei der Umsatzsteuer und zur Änderung anderer Steuergesetze Bundesgesetzblatt Nr 74/2001, Teil I, 27/12/2001, Seite 3921

This law aims to strengthen measures against tax evasion, specifically concerning Value Added Tax (VAT). It introduces new provisions and modifies existing tax regulations to improve the collection of VAT and ensure fair competition among businesses. The changes affect businesses operating within Germany and impact how VAT is managed and reported. The goal is to enhance tax revenue and simplify compliance for honest taxpayers.