Steuerausfälle bei der Umsatzbesteuerung ausländischer Unternehmer

This procedure concerns potential losses in tax revenue for Germany due to how value-added tax (VAT) is applied to foreign businesses operating within the country. It seeks to understand the scale and causes of these shortfalls. The inquiry aims to shed light on the financial impact on public finances and potentially identify areas where tax collection or regulations might need adjustment to ensure fair taxation of all businesses.