References
- Frotscher Gerrit in Frotscher Gerrit, Drüen Klaus-Dieter, Corporation Tax Act (Haufe-Lexware GmbH & Co. KG 2008)
- Frotscher Marion in Frotscher Gerrit, Drüen Klaus-Dieter, German Trade Tax Act / GewStG (Haufe-Lexware GmbH & Co. KG 2012)
- Frotscher Pierre, ‘Taxation of the Public Sector’ (2013) 4 Sachsenlandkurier Heidner Hans-Herrmann, ‘VAT treatment of the public sector - consequences of case law for the new legislation in para 2b Value Added Tax Act (UStG)’ (2016) 2 Umsatzsteuer-Rundschau
- Hopt Klaus J. in Baumbach Adolf, Hopt Klaus J., Handelsgesetzbuch (Verlag C.H. Beck 2014)
- Lang Fritz, ‘The new VAT legislation for legal entities governed by public law in accordance with para 2b Value Added Tax Act (UStG) - to exercise the option or not to exercise?’ (2016) 4 Sachsenlandkurier
- Meier Norbert, Semelka Thomas in Herrmann Carl, Heuer Gerhard, Raupach Arndt, Income Tax Act (EStG)/Corporation Tax Act (KStG) (Verlag Dr. Otto Schmidt KG Köln 2006)
- Schallmoser Ulrich in Herrmann Carl, Heuer Gerhard, Raupach Arndt, Income Tax Act (EStG)/Corporation Tax Act (KStG) (Verlag Dr. Otto Schmidt KG Köln 2006)
- Witt Sven-Christian in Herrmann Carl, Heuer Gerhard, Raupach Arndt, Income Tax Act (EStG)/Corporation Tax Act (KStG) (Verlag Dr. Otto Schmidt KG Köln 2006)