Articles
[{"title":"Federal Ministry of Finance\u2019s letter on the VAT treatment of marketing fees and preliminary costs","nid":"365","body":"\u003Cp\u003E\u0026lt;h2 class=\u0026quot;text-align-justify\u0026quot;\u0026gt;1 Introduction\u0026lt;\/h2\u0026gt;\u0026lt;p class=\u0026quot;text-align-justify\u0026quot;\u0026gt;In its letter dated 20 June 2023, the Federal Ministry of Finance (BMF) commented on the VAT treatment of so-called marketing fees of producer organisations in the fruit and vegetable sector, as well as so-called preliminary costs in connection with the supply of livestock to slaughterhouses. Such costs are usually incurred by producer organisations or slaughterhouses and are passed on to the members or suppliers.","field_datum":"30.06.2023\n","field_newsletter":"VAT Newsletter 28\/2023"},{"title":"Extended deadlines for submitting VAT returns 2020 to 2025","nid":"432","body":"\u003Cp\u003E\u0026lt;h2 class=\u0026quot;text-align-justify\u0026quot;\u0026gt;1 Renewed extension of the submission deadline for the annual VAT return 2020\u0026lt;\/h2\u0026gt;\u0026lt;p class=\u0026quot;text-align-justify\u0026quot;\u0026gt;The coronavirus pandemic has had a variety of effects. In addition to the introduction of various special tax schemes, the general deadlines for submitting tax returns have, in recent years, also been extended several times.","field_datum":"01.07.2022\n","field_newsletter":"VAT Newsletter 26\/2022"},{"title":"Ukraine war: (value added) tax relief for aid measures and donations","nid":"5312","body":"\u003Cp\u003E\u0026lt;h2 class=\u0026quot;text-align-justify\u0026quot;\u0026gt;1 War in the Ukraine | Federal Ministry of Finance reacts with a catastrophe decree\u0026amp;nbsp;\u0026lt;\/h2\u0026gt;\u0026lt;p class=\u0026quot;text-align-justify\u0026quot;\u0026gt;The Federal Ministry of Finance has reacted to the various activities because of the war in Ukraine with a catastrophe decree (Federal Ministry of Finance\u2019s letter of 17 March 2022). (Value added) tax relief is intended to honour the collective commitment of society in providing support to those affected by the war.","field_datum":"25.03.2022\n","field_newsletter":"VAT Newsletter 11\/2022 "}]
Seminars
[{"nid":"5566","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Verrechnungspreise, umsatzsteuerliche Bemessungsgrundlage und Zollwert \u2013 Praxisf\u00e4lle und L\u00f6sungsans\u00e4tze","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/verrechnungspreise-umsatzsteuerliche-bemessungsgrundlage-und-zollwert-praxisfaelle-und-loesungsansaetze","field_referent":"\nDr. Christian Salder\n\n, \nTobias M\u00f6nch\n\n","field_datum_1":"12.10.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5517","field_event_typ":"KMLZ Akademie","field_eventlinktext":"E-Charging \u2013 Umsatzsteuerliche Behandlung des Ladevorgangs und zutreffende Abrechnung","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/e-charging-umsatzsteuerliche-behandlung-des-ladevorgangs-und-zutreffende-abrechnung","field_referent":"\nDr. Matthias Oldiges\n\n","field_datum_1":"13.10.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5583","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Tax Compliance Management System \u2013 Umsetzung in der Praxis","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/tax-compliance-management-system-umsetzung-in-der-praxis","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nDr. Kristina Echterfeld, LL.M.\n\n","field_datum_1":"14.10.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5559","field_event_typ":"Weitere Events","field_eventlinktext":"Umsatzsteuer aktuell","field_eventlink":"https:\/\/www.kmlz.de\/sites\/default\/files\/pdf\/KMLZ%20on%20the%20road%202026.pdf","field_referent":"\nDr. Matthias Oldiges\n\n, \nDr. Jochen Tillmanns\n\n, \nDr. Atanas Mateev\n\n","field_datum_1":"15.10.2026\n","field_datum_bis":false,"field_ort":"Steigenberger Graf Zeppelin, Arnulf-Klett-Platz 7, 70173 Stuttgart","field_seminarbeschreibung":"Stuttgart","field_seminarlink":"https:\/\/www.kmlz.de\/sites\/default\/files\/pdf\/KMLZ%20on%20the%20road%202026.pdf","langcode":"English","edit_node":""},{"nid":"5549","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Grundlagen der Besteuerung von Alkoholerzeugnissen (Teil 1)","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/grundlagen-der-besteuerung-von-alkoholerzeugnissen-teil-1","field_referent":"\nDobrinka Atanasova\n\n, \nLena Reimann\n\n","field_datum_1":"15.10.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5542","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Durchsuchungen der Steuer- oder Zollfahndung: Wie verhalte ich mich richtig?","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/durchsuchungen-der-steuer-oder-zollfahndung-wie-verhalte-ich-mich-richtig","field_referent":"\nDr. Thomas Streit, LL.M. EUR.\n\n, \nDenise Bahnm\u00fcller\n\n","field_datum_1":"16.10.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5568","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Vertragsbeendigung im Umsatzsteuerrecht \u2013 Fachliche Einordnung typischer Fallgestaltungen","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/vertragsbeendigung-im-umsatzsteuerrecht-fachliche-einordnung-typischer-fallgestaltungen","field_referent":"\nDr. Thomas Streit, LL.M. EUR.\n\n, \nDenise Bahnm\u00fcller\n\n","field_datum_1":"19.10.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5503","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Das 1x1 der Lagerhaltung (Zoll-, Umsatzsteuer- und Verbrauchsteuerlager)","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/das-1x1-der-lagerhaltung-zoll-umsatzsteuer-und-verbrauchsteuerlager","field_referent":"\nDr. Patrik Deutsch\n\n, \nChristoph Hartge\n\n","field_datum_1":"21.10.2026\n","field_datum_bis":false,"field_ort":"Online seminare","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5550","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Grundlagen der Besteuerung von Alkoholerzeugnissen \u2013 Steuerbefreiungen und Steuerentlastungen (Teil 2)","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/grundlagen-der-besteuerung-von-alkoholerzeugnissen-steuerbefreiungen-und-steuerentlastungen-teil-2","field_referent":"\nDobrinka Atanasova\n\n, \nLena Reimann\n\n","field_datum_1":"22.10.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5571","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Post-merger Integration Umsatzsteuer \u2013 to-dos nach Umwandlungen im Konzern","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/post-merger-integration-umsatzsteuer-to-dos-nach-umwandlungen-im-konzern","field_referent":"\nDr. Markus M\u00fcller, LL.M.\n\n, \nAndrea Claudia Springer\n\n","field_datum_1":"26.10.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5551","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Grundlagen der Besteuerung von Strom","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/grundlagen-der-besteuerung-von-strom","field_referent":"\nDobrinka Atanasova\n\n, \nLena Reimann\n\n","field_datum_1":"27.10.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5548","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Zusammenarbeit kirchlicher K\u00f6rperschaften im Anwendungsbereich des \u00a7 2b UStG","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/zusammenarbeit-kirchlicher-koerperschaften-im-anwendungsbereich-des-2b-ustg","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nMatthias Menebr\u00f6cker, LL.M.\n\n","field_datum_1":"27.10.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5552","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Grundlagen der Besteuerung von Strom: Befreiungen und Entlastungen","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/grundlagen-der-besteuerung-von-strom-befreiungen-und-entlastungen","field_referent":"\nDobrinka Atanasova\n\n, \nLena Reimann\n\n","field_datum_1":"30.10.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5572","field_event_typ":"KMLZ Akademie","field_eventlinktext":"E-invoicing in internationalen Unternehmen: Wrap-Up und Umsetzung in der Praxis","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/e-invoicing-in-internationalen-unternehmen-wrap-up-und-umsetzung-in-der-praxis","field_referent":"\nDr. Markus M\u00fcller, LL.M.\n\n, \nAndrea Claudia Springer\n\n","field_datum_1":"02.11.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5389","field_event_typ":"KMLZ Akademie","field_eventlinktext":"E-Rechnungspflicht bei gemeinn\u00fctzigen Vereinen und K\u00f6rperschaften des \u00f6ffentlichen Rechts","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/e-rechnungspflicht-bei-gemeinnuetzigen-vereinen-und-koerperschaften-des-oeffentlichen-rechts","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nMatthias Menebr\u00f6cker, LL.M.\n\n","field_datum_1":"03.11.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5573","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Kantine, Firmen-PKW, Mitarbeitershop, Fitness und weitere Benefits im Konzern (Lohn- und Umsatzsteuer)","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/kantine-firmen-pkw-mitarbeitershop-fitness-und-weitere-benefits-im-konzern-lohn-und-umsatzsteuer","field_referent":"\nDr. Markus M\u00fcller, LL.M.\n\n, \nAndrea Claudia Springer\n\n","field_datum_1":"04.11.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5381","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Umsatzsteuer im Handel \u2013 Rabatte, Boni, WKZ und Gutscheine","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/umsatzsteuer-im-handel-rabatte-boni-wkz-und-gutscheine","field_referent":"\nBettina Finken\n\n, \nDr. Christian Reiners\n\n","field_datum_1":"05.11.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5574","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Service Agreements und Weiterbelastungen im Konzern","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/service-agreements-und-weiterbelastungen-im-konzern","field_referent":"\nDr. Markus M\u00fcller, LL.M.\n\n, \nAndrea Claudia Springer\n\n","field_datum_1":"09.11.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5553","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Grundlagen der Besteuerung von Energieerzeugnissen (Teil 1)","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/grundlagen-der-besteuerung-von-energieerzeugnissen-teil-1","field_referent":"\nDobrinka Atanasova\n\n, \nLena Reimann\n\n","field_datum_1":"09.11.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5405","field_event_typ":"KMLZ Akademie","field_eventlinktext":"VAT\u0026#039;s UP International 3","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/vat-s-up-international-3-fd078cab-01b6-44e4-acaa-9b31a2fa3c94","field_referent":"\nRonny Langer\n\n, \nDr. Atanas Mateev\n\n","field_datum_1":"10.11.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5557","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Zollrecht - Neues aus Rechtsprechung und Verwaltung","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/zollrecht-neues-aus-rechtsprechung-und-verwaltung","field_referent":"\nDr. Christian Salder\n\n","field_datum_1":"10.11.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5413","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Modul: Umsatzsteuer im Baugewerbe \/ Bauhandwerk","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/modul-umsatzsteuer-im-baugewerbe-bauhandwerk","field_referent":"\nDr. Atanas Mateev\n\n","field_datum_1":"12.11.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"Grundst\u00fccksbezogene Leistungen in der Umsatzsteuer","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/grundstuecksbezogene-leistungen-in-der-umsatzsteuer","langcode":"English","edit_node":""},{"nid":"5586","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Einf\u00fchrung in das allgemeine Zollrecht","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/einfuehrung-in-das-allgemeine-zollrecht","field_referent":"\nDobrinka Atanasova\n\n","field_datum_1":"12.11.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5406","field_event_typ":"KMLZ Akademie","field_eventlinktext":"VAT\u0026#039;s UP 7 | Geballte Umsatzsteuer","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/vat-s-up-7-geballte-umsatzsteuer","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nDr. Michael Rust\n\n","field_datum_1":"13.11.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5593","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Grundz\u00fcge der Zollverfahren","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/grundzuege-der-zollverfahren","field_referent":"\nDobrinka Atanasova\n\n, \nDr. Patrik Deutsch\n\n","field_datum_1":"16.11.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5554","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Grundlagen der Besteuerung von Energieerzeugnissen \u2013 Befreiungen und Entlastungen (Teil 2)","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/grundlagen-der-besteuerung-von-energieerzeugnissen-befreiungen-und-entlastungen-teil-2","field_referent":"\nDobrinka Atanasova\n\n, \nLena Reimann\n\n","field_datum_1":"17.11.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5592","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Zoll- und Au\u00dfenwirtschaftsrecht: \u00c4nderungen zum Jahreswechsel","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/zoll-und-aussenwirtschaftsrecht-aenderungen-zum-jahreswechsel","field_referent":"\nDr. Christian Salder\n\n, \nDr. Patrik Deutsch\n\n","field_datum_1":"18.11.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5588","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Gestaltungsm\u00f6glichkeiten in Zoll und EUSt (ohne Bewilligungen)","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/gestaltungsmoeglichkeiten-in-zoll-und-eust-ohne-bewilligungen","field_referent":"\nDr. Christian Salder\n\n, \nDr. Patrik Deutsch\n\n","field_datum_1":"19.11.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5413","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Modul: Umsatzsteuer im Baugewerbe \/ Bauhandwerk","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/modul-umsatzsteuer-im-baugewerbe-bauhandwerk","field_referent":"\nDr. Atanas Mateev\n\n","field_datum_1":"19.11.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"Bauleistungen und Steuerschuld\u00fcbergang","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/bauleistungen-und-steuerschulduebergang","langcode":"English","edit_node":""},{"nid":"5581","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Verfahrensdokumentation: Vom Pflichtdokument zum Mehrwert f\u00fcr Prozesse und internes Kontrollsystem","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/verfahrensdokumentation-vom-pflichtdokument-zum-mehrwert-fuer-prozesse-und-internes-kontrollsystem","field_referent":"\nDr. Kristina Echterfeld, LL.M.\n\n, \nFabrice Voigt\n\n","field_datum_1":"20.11.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5591","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Grundz\u00fcge der Einfuhrumsatzsteuer","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/grundzuege-der-einfuhrumsatzsteuer","field_referent":"\nDr. Patrik Deutsch\n\n","field_datum_1":"23.11.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5599","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Kompensation f\u00fcr gescheiterte Steuererstattung: Der Reemtsma-Anspruch (Direktanspruch)","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/kompensation-fuer-gescheiterte-steuererstattung-der-reemtsma-anspruch-direktanspruch","field_referent":"\nDr. Thomas Streit, LL.M. EUR.\n\n, \nDenise Bahnm\u00fcller\n\n","field_datum_1":"23.11.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5413","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Modul: Umsatzsteuer im Baugewerbe \/ Bauhandwerk","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/modul-umsatzsteuer-im-baugewerbe-bauhandwerk","field_referent":"\nDr. Atanas Mateev\n\n","field_datum_1":"24.11.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"Steuerentstehung und Abrechnung von Bauleistungen","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/steuerentstehung-und-abrechnung-von-bauleistungen","langcode":"English","edit_node":""},{"nid":"5563","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Intrastat von A bis Z","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/intrastat-von-a-bis-z","field_referent":"\nDr. Christian Salder\n\n","field_datum_1":"25.11.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5355","field_event_typ":"Weitere Events","field_eventlinktext":"M\u00fcnchner Umsatzsteuerkonferenz, IVCC e.V.","field_eventlink":"https:\/\/ivcc.de\/de\/muenchner_umsatzsteuerkonferenz","field_referent":"\n\n\n","field_datum_1":"26.11.2026\n","field_datum_bis":false,"field_ort":"Allianz Arena, Munich","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5555","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Aktuelle Entwicklungen im Verbrauchsteuerrecht \u2013 Rechtsprechung und Gesetzes\u00e4nderungen","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/aktuelle-entwicklungen-im-verbrauchsteuerrecht-rechtsprechung-und-gesetzesaenderungen","field_referent":"\nDobrinka Atanasova\n\n, \nLena Reimann\n\n","field_datum_1":"27.11.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5585","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Einfuhrumsatzsteuer Vertiefung","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/einfuhrumsatzsteuer-vertiefung-f0291ff1-4c06-42b5-a15b-8333d6cafba8","field_referent":"\nDr. Christian Salder\n\n","field_datum_1":"30.11.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5590","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Einfuhrumsatzsteuer Vertiefung","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/einfuhrumsatzsteuer-vertiefung","field_referent":"\nDr. Christian Salder\n\n","field_datum_1":"30.11.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5407","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Steuermonitor: Das Umsatzsteuer-Update f\u00fcr \u00f6ffentliche Einrichtungen V\/2026","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/steuermonitor-das-umsatzsteuer-update-fuer-oeffentliche-einrichtungen-v-2026","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nMatthias Menebr\u00f6cker, LL.M.\n\n","field_datum_1":"30.11.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5413","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Modul: Umsatzsteuer im Baugewerbe \/ Bauhandwerk","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/modul-umsatzsteuer-im-baugewerbe-bauhandwerk","field_referent":"\nDr. Atanas Mateev\n\n","field_datum_1":"02.12.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"Bauleistungen im Ausland","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/bauleistungen-im-ausland","langcode":"English","edit_node":""},{"nid":"5411","field_event_typ":"KMLZ Akademie","field_eventlinktext":"USt-News f\u00fcr Bilanzbuchhalter IV\/2026","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/ust-news-fuer-bilanzbuchhalter-iv-2026","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nLaura Klein\n\n","field_datum_1":"02.12.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5589","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Gestaltungsm\u00f6glichkeiten im Zoll und EUSt (mit Bewilligungen)","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/gestaltungsmoeglichkeiten-im-zoll-und-eust-mit-bewilligungen","field_referent":"\nDr. Patrik Deutsch\n\n","field_datum_1":"03.12.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5587","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Ausfuhr im Umsatzsteuer- und Zollrecht","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/ausfuhr-im-umsatzsteuer-und-zollrecht","field_referent":"\nDr. Patrik Deutsch\n\n","field_datum_1":"07.12.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5596","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Plattformen in der Umsatzsteuer","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/plattformen-in-der-umsatzsteuer","field_referent":"\nDr. Matthias Oldiges\n\n","field_datum_1":"10.12.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5432","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Umsatzsteuerrechtliche Organschaft bei K\u00f6rperschaften des \u00f6ffentlichen Rechts","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/umsatzsteuerrechtliche-organschaft-bei-koerperschaften-des-oeffentlichen-rechts","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nMatthias Menebr\u00f6cker, LL.M.\n\n","field_datum_1":"14.12.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""}]
Publications
Articles
- Reform der Kleinunternehmerregelung ab 01.01.2025, Der Betrieb 19/2025, S. 1718
- Umsatzsteuerrechtliche Konsequenzen für Bergführer im In- und Ausland, UR 2025, S. 446
- Steuerbefreiung für die Ausfuhr von Gegenständen zur Ausrüstung oder Versorgung eines privaten Beförderungsmittels, Der Betrieb 18/2025, S. 1116, zusammen mit Marianne Schlack
- Lohnveredelung in europäischen Lieferketten, MwStR 2024, S. 667
- Umsatzsteuerliche Behandlung der Weitergabe von Kosten in Lieferbeziehungen – Zugleich Anmerkung zum BFH-Beschluss vom 11.10.2022, NWB 27/2023, S. 1890
- Umsatzsteuerliche Fallstricke bei der Veräußerung eines Musikkatalog, GRUR-Prax 2022, S. 625
- Umsatzsteuerliche Behandlung der Ausschüttung des „Verlegeranteils“ durch Verwertungsgesellschaften, MwStR 2022, S. 464, zusammen mit Eveline Beer
- Nutzung von Urheberrechten unter Einschaltung einer Verwertungsgesellschaft als Dienstleistungskommission, MwStR 10/2021, S. 414
- Zweites Corona-Steuerhilfegesetz: Historische Senkung des Mehrwertsteuersatzes, MwStR 2020, S. 560, zusammen mit Eveline Beer
- Rechtsanwälte müssen Zusammenfassende Meldungen abgeben, Der Betrieb 50/2017, S.2963
Remarks
- Anmerkung zu EuGH, Urteil vom 04.07.2024 - C-179/23, Verwaltungsgebühren einer Verwertungsgesellschaft unterliegen auch bei Ausschüttung gesetzlicher Vergütungsansprüche der Umsatzsteuer, GRUR-Prax 2024, S. 576
- Anmerkung zu EuGH, Urteil vom 28.05.2020 – C-684/18, Vorsteuerberechtigung auch bei für innergemeinschaftliche und inländische Warenlieferungen insgesamt gewährten Rabatten- Word Comm Trading Gfz SRL, DStR 2020, S. 1314, zusammen mit Dr. Kristina Echterfeld
