Markus Müller

Die Umsatzsteuer ist eine "EU-Steuer". Nationales Recht und Unionsrecht sind eng miteinander verzahnt. Nach der EuGH-Entscheidung kerberg Fransson gelten im gesamten Bereich der Mehrwertsteuer die in der Charta der Grundrechte der EU verankerten Grundrechte. Dazu z hlt auch der unionsrechtliche allgemeine Gleichheitssatz. Der EuGH bezieht sich in mehreren hundert Entscheidungen als Gerechtigkeitspostulat jedoch nicht auf das allgemeine Gleichheitsrecht, sondern auf den "Grundsatz der Neutralit t der Mehrwertsteuer". Gegenstand der Untersuchung ist die Frage, ob geltende Bestimmungen der Mehrwertsteuer-Systemrichtlinie zum Vorsteuerabzug das allgemeine Gleichheitsrecht des Unternehmers verletzen.

Henri Matisse created an oeuvre that is unparalleled in its brilliance and originality. His colorfully luminescent paintings are a sweeping affirmation of joie - de - vivre, levity and sensitivity. Featuring well - researched texts and numerous illustrations, this volume offers fascinating insights into the life and artistic development of Henri Matisse Henri Matisse, one of the preeminent pioneers of modern art. When people think of Matisse’s art, they tend to remember above all the famous cut - o uts from the last years of his life. He created these at a time when he was already confined to his bed and traded his brush for scissors. In the new volume of the The Great Masters of Art series, Markus Müller knowledgeably and vividly describes how Matis se’s artistic oeuvre developed towards these color - intensive and near - abstract works. An illustrated biography, as well as archive finds the author was able to include thanks to his close connection to the artist’s estate, present Matisse as an artist whos e works are a feast of colors and forms.

Henry Moore has influenced the history of twentieth - century sculpture more decisively than anyone else. He was one of the first contemporary sculptors to realise his ideas in the public space throughout the world. His oeuvre was a lasting source of inspiration for an entire generation of artists – from Hans Arp, Alberto Giacometti and Pablo Picasso to the younger generation of German sculptors. Henry Moore (1898 – 1 986), known as the “Picasso of Sculpture”, is regarded as one of the most important sculptors of the twentieth century and the epitome of the modern artist. Typical of his work is the interrelationship between nature and abstraction. He discovered the “voi ds“, so - called openings and holes which heighten the sculptural, three - dimensional effect of his works. With this new approach Moore exercised a strong influence on younger sculptors, who gained decisive impulses from his sculptures. This volume presents M oore as the dominant personality of modern sculpture in collaboration with the members of the younger generation of artists.

German text: Henri Matisse created an oeuvre whose radiance and originality are incomparable. His brilliantly colorful pictures are a pure avowal of joie-de-vivre, lightness of being and sensitivity. With its well-researched texts and numerous illustrations, this volume provides fascinating insights into the life and artistic development of Henri Matisse, one of the most important forerunners of modern art.

The friendship between Jean Cocteau and Pablo Picasso is one of the founding myths of twentieth-century art. One hundred years after it began, the Museum Pablo Picasso in M nster focuses on the creative exchange that took place in the studios, caf s and stages of Montparnasse, which had an impact on virtually all aspects of art.