#ICO Summit Vienna, #token regulation Summit Vienna 2017, Indirekte Steuern

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Indirekte Steuern vom ICO, indirect taxes in doing a Token Sale

Économie & finance

Univ.-Prof. Dr. Tina Ehrke-Rabel
ICO SUMMIT VIENNA
Indirekte Steuern

In der Umsatzsteuer geht es immer um die Frage,
ob
• ein Unternehmer
• einer anderen Person
• eine Leistung
• im Inland
• gegen Entgelt
Erbringt.

• Eine Auslobung von
Gesellschaftsbeteiligungen?
• Ein Darlehensaufruf?
• Eine Eintrittskarte in ein erst zu
kreierendes Wirtschaftsmodell?
• Eine Spende?
Was ist Initial Coin offering aus
umsatzsteuerrechtlicher Sicht?

Univ.-Prof. Dr. Tina Ehrke-Rabel
Institut für Finanzrecht
Universität Graz
tina.ehrke@uni-graz.at
Tel: +43 316 380-3430
Herzlichen Dank für Ihre
Aufmerksamkeit!

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#ICO Summit Vienna, #token regulation Summit Vienna 2017, Indirekte Steuern

1. Univ.-Prof. Dr. Tina Ehrke-Rabel ICO SUMMIT VIENNA Indirekte Steuern

2. In der Umsatzsteuer geht es immer um die Frage, ob • ein Unternehmer • einer anderen Person • eine Leistung • im Inland • gegen Entgelt Erbringt.

3. • Eine Auslobung von Gesellschaftsbeteiligungen? • Ein Darlehensaufruf? • Eine Eintrittskarte in ein erst zu kreierendes Wirtschaftsmodell? • Eine Spende? Was ist Initial Coin offering aus umsatzsteuerrechtlicher Sicht?

4. Univ.-Prof. Dr. Tina Ehrke-Rabel Institut für Finanzrecht Universität Graz tina.ehrke@uni-graz.at Tel: +43 316 380-3430 Herzlichen Dank für Ihre Aufmerksamkeit!