Michael Bartsch

Prof. Michael Bartsch is a faculty member at Jade University of Applied Sciences in Wilhelmshaven, affiliated with the Department of Economics and Society. His academic work focuses on National and European VAT law and Tax procedural law, with a career dedicated to analyzing legislative changes and judicial interpretations in taxation.

• Employer: Jade University of Applied Sciences
• Department: Economics and Society
• Research: VAT compliance, ECJ rulings, legislative amendments
• Email: michael.bartsch@jade-hs.de

Research Interests: Bartsch's scholarship addresses the complexities of VAT systems, including mixed-use asset taxation, input tax deductions, and EU E-commerce Directive implementation. His work bridges legal theory and practical application, particularly in interpreting tax procedural law and advising on regulatory changes.

Publication Trends: His 2003-2005 articles examine VAT adjustments under German and EU law, focusing on ECJ rulings, invoice regulation changes, and input tax deduction challenges. Earlier works (1994-2000) analyze tax relief acts, procedural reforms, and public law entities' tax obligations.

Legal Recognition: Bartsch's analyses have been cited in key judicial decisions, including the Bundesfinanzhof (Federal Fiscal Court) rulings in 2000 (IX B 111/98, IX R 90/97) and Bundessozialgericht (Federal Social Court) cases.