the value added tax is both a transfer tax and a consumption tax. As a “consumption tax”, it is the mainstay of all tax systems. Handling tax could be used as a generic term for the less transparent collective term traffic and consumption taxes. In the opinion of the BVerfG, the designation of a type of tax is of secondary importance; The decisive factor is the material content, which results from the taxable event, the tax rate and the economic effects.
In the reform discussion, a production-related value added tax is preferred in addition to a sales tax and a consumption-oriented income tax. The so-called transfer taxes burden legal transactions of the economic exchange of services. From a purely legal point of view, traffic files are taxed (sales tax; real estate transfer tax; insurance tax; racing competition tax; lottery tax; fire protection tax).
The so-called consumption taxes are charged as goods taxes, Expense taxes, Use tax, eco tax (cf. e.g. electricity tax) consumption or the “consumer” (sales tax; tobacco tax; coffee tax; Beer tax; Liquor tax; Sparkling wine tax; Mineral oil tax; Hunting tax; Dog tax). The import sales tax is also one of the consumption taxes. the value added tax competes with all other traffic and consumption taxes.
To avoid unwanted double charges and multiple charges, individual transaction taxes are exempt from sales tax (sales tax exemptions). The importance of indirect taxes is increasing worldwide. Their harmonization is furthest advanced of all tax subsystems in Europe. A fine-tuning between all traffic and excise taxes is still pending.
According to the will of the legislature, the addressees are the participants in commercial and legal transactions and, in particular, the end consumers at the same time. However, numerous system breaks and the behavior of market participants lead to considerable deviations between the legal intent and the economic result.