Artikel
[{"title":"Eine Kehrtwende mit Handlungsbedarf: Neues BMF-Schreiben zu Energieerzeugungsanlagen","nid":"5114","body":"\u003Cp\u003E\u0026lt;h2 class=\u0026quot;text-align-justify\u0026quot;\u0026gt;1 Wesentliche Ausf\u00fchrungen der Rechtsprechung\u0026lt;\/h2\u0026gt;\u0026lt;h3 class=\u0026quot;text-align-justify\u0026quot;\u0026gt;Direktverbrauch von Strom\u0026lt;\/h3\u0026gt;\u0026lt;p class=\u0026quot;text-align-justify\u0026quot;\u0026gt;Erzeugt ein Betreiber einer Energieerzeugungsanlage Strom und verbraucht diesen selbst, ging die Praxis bislang von einer Hin- und R\u00fccklieferung von Strom aus, wenn er hierf\u00fcr eine F\u00f6rderung nach EEG oder KWKG erhielt. Der Anlagenbetreiber lieferte also den selbst verbrauchten Strom fiktiv an den Netzbetreiber.","field_datum":"15.04.2025\n","field_newsletter":"Umsatzsteuer Newsletter 10\/2025"}]
Seminare
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Veröffentlichungen
Monographien
- Die Finanzierung der Europäischen Union: Überschreitet die Europäische Union schleichend ihre Steuer- und Kreditkompetenzen?, Dissertation, Verlag Dr. Kovač, Hamburg 2025
Aufsätze
- BMF ändert umsatzsteuerrechtliche Behandlung im Energiebereich, NWB 30/2025, S. 2073, zusammen mit Dr. Thomas Streit
- Senkung des Umsatzsteuer-Satzes auf Gas- und Wärmelieferungen – Konsequenzen aus dem BMF-Schreiben vom 25.10.2022 für die Praxis –, DB 51/2022, S. 3016
- Die Verlängerung der Strafverfolgungsverjährung und ihre Auswirkungen im (Umsatz-)Steuerrecht, MwStR 05/2022, S. 184
- Eilrechtsschutz auf Vorsteuerauszahlung während einer laufenden UmsatzsteuerSonderprüfung – Praxisempfehlungen für einen Antrag auf Erlass einer einstweiligen Anordnung zur Auszahlung von Vorsteuerguthaben, NWB 18/2021, S. 1338, zusammen mit Dr. Thomas Streit
