Dr. Patrik Deutsch
Managing Associate
Lawyer, Dipl.-Finanzwirt (FH)
Articles
[{"title":"EU Parliament votes in favour of trade deal with the US \u2013 15% customs tariffs on EU goods and duty-free access for US goods","nid":"5538","body":"\u003Cp\u003E\u0026lt;p class=\u0026quot;text-align-justify\u0026quot;\u0026gt;Following the recent period of severe tension in relations between the EU and the US, the European Parliament is now paving the way for predictable trade conditions with the US. The \u201cTurnberry Deal\u201d is based on negotiations conducted between European Commission President Ursula von der Leyen and Donald Trump at the Turnberry Golf Club in Scotland in the summer of 2025. With this, both the EU and the US are rebalancing their trade relations.","field_datum":"22.06.2026\n","field_newsletter":"Customs Newsletter 06\/2026"},{"title":"Federal Ministry of Finance\u2019s letter on the VAT exemption for supplies preceding an importation","nid":"5502","body":"\u003Cp\u003E\u0026lt;h2 class=\u0026quot;text-align-justify\u0026quot;\u0026gt;1\u0026amp;nbsp;\u0026amp;nbsp;\u0026amp;nbsp;\u0026amp;nbsp;Background\u0026lt;\/h2\u0026gt;\u0026lt;p class=\u0026quot;text-align-justify\u0026quot;\u0026gt;According to sec. 4 no. 4b of the German VAT Act (UStG) supplies are VAT exempt if they precede an importation from a third country into the domestic territory (import supply) or precede this import supply.","field_datum":"17.04.2026\n","field_newsletter":"VAT Newsletter 20\/2026"},{"title":"Entry into force of the EU-Mercosur agreement remains uncertain \u2013 will it be provisionally applied?","nid":"5463","body":"\u003Cp\u003E\u0026lt;p class=\u0026quot;text-align-justify\u0026quot;\u0026gt;On 17 January 2026, following more than 26 years of negotiations, the EU and the Mercosur countries Argentina, Brazil, Paraguay and Uruguay signed the EU-Mercosur agreement. The agreement comprises a political partnership agreement and an interim trade agreement. Whether and when it will fully enter into force remains to be seen. On 21 January 2026, a narrow majority of the European Parliament decided to request an advisory opinion from the ECJ. Irrespective of this, the trade agreement could enter into force on a provisional basis.","field_datum":"06.02.2026\n","field_newsletter":"Customs Newsletter 02\/2026"}]
Seminars
[{"nid":"5275","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Steuermonitor: Das Umsatzsteuer-Update f\u00fcr \u00f6ffentliche Einrichtungen III\/2026","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/steuermonitor-das-umsatzsteuer-update-fuer-oeffentliche-einrichtungen-iii-2026","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nMatthias Menebr\u00f6cker, LL.M.\n\n","field_datum_1":"06.07.2026\n","field_datum_bis":false,"field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5384","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Umsatzsteuer in der Hotelbranche","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/umsatzsteuer-in-der-hotelbranche","field_referent":"\nDr. Matthias Oldiges\n\n","field_datum_1":"06.07.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5400","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Steuermonitor: Das Umsatzsteuer-Update f\u00fcr \u00f6ffentliche Einrichtungen III\/2026","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/steuermonitor-das-umsatzsteuer-update-fuer-oeffentliche-einrichtungen-iii-2026","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nMatthias Menebr\u00f6cker, LL.M.\n\n","field_datum_1":"06.07.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5401","field_event_typ":"KMLZ Akademie","field_eventlinktext":"VAT\u0026#039;s UP International 2","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/vat-s-up-international-2","field_referent":"\nDr. Atanas Mateev\n\n, \nTim Bartel\n\n","field_datum_1":"07.07.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5383","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Modul: Umsatzsteuer im Maschinen- und Anlagenbau","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/modul-umsatzsteuer-im-maschinen-und-anlagenbau","field_referent":"\nDr. Atanas Mateev\n\n, \nTim Bartel\n\n","field_datum_1":"09.07.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"Besonderheiten der Ums\u00e4tze im Maschinen- und Anlagenbau im Ausland","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/besonderheiten-der-umsaetze-im-maschinen-und-anlagenbau-im-ausland","langcode":"English","edit_node":""},{"nid":"5383","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Modul: Umsatzsteuer im Maschinen- und Anlagenbau","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/modul-umsatzsteuer-im-maschinen-und-anlagenbau","field_referent":"\nDr. Atanas Mateev\n\n, \nTim Bartel\n\n","field_datum_1":"16.07.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"Eingangsleistungen \/ Zuk\u00e4ufe \/ Verbringungen im Maschinen- und Anlagenbau","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/eingangsleistungen-zukaeufe-verbringungen-im-maschinen-und-anlagenbau","langcode":"English","edit_node":""},{"nid":"5494","field_event_typ":"Weitere Events","field_eventlinktext":"Umsatzsteuer 2026: Aktuelle Rechtsprechung verstehen und sicher umsetzen","field_eventlink":"https:\/\/www.managementcircle.de\/weiterbildung\/umsatzsteuer-aktuell.html#benefits","field_referent":"\nDenise Bahnm\u00fcller, Streit\n\n, \nDr. Thomas Streit, LL.M. EUR.\n\n","field_datum_1":"23.07.2026\n","field_datum_bis":false,"field_ort":"Management Circle | Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5515","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Organschaft in Krise und Insolvenz","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/organschaft-in-krise-und-insolvenz","field_referent":"\nDr. Thomas Streit, LL.M. EUR.\n\n, \nDr. Yue Siebel-Kaufmann\n\n","field_datum_1":"28.07.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5494","field_event_typ":"Weitere Events","field_eventlinktext":"Umsatzsteuer 2026: Aktuelle Rechtsprechung verstehen und sicher umsetzen","field_eventlink":"https:\/\/www.managementcircle.de\/weiterbildung\/umsatzsteuer-aktuell.html#benefits","field_referent":"\nDenise Bahnm\u00fcller, Streit\n\n, \nDr. Thomas Streit, LL.M. EUR.\n\n","field_datum_1":"27.08.2026\n","field_datum_bis":false,"field_ort":"Management Circle | Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5516","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Elektronische Dienstleistungen","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/elektronische-dienstleistungen","field_referent":"\nDr. Fr\u00e9d\u00e9ric Salewski\n\n","field_datum_1":"02.09.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5382","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":"08.09.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5494","field_event_typ":"Weitere Events","field_eventlinktext":"Umsatzsteuer 2026: Aktuelle Rechtsprechung verstehen und sicher umsetzen","field_eventlink":"https:\/\/www.managementcircle.de\/weiterbildung\/umsatzsteuer-aktuell.html#benefits","field_referent":"\nDenise Bahnm\u00fcller, Streit\n\n, \nDr. Thomas Streit, LL.M. EUR.\n\n","field_datum_1":"10.09.2026\n","field_datum_bis":false,"field_ort":"Management Circle | Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5483","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Umsatzsteuer in digitalen Gesch\u00e4ftsmodellen","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/umsatzsteuer-in-digitalen-geschaeftsmodellen","field_referent":"\nDr. Matthias Oldiges\n\n","field_datum_1":"14.09.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5344","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Tax Compliance in gemeinn\u00fctzigen und \u00f6ffentlichen Einrichtungen (Fortgeschrittene) - Risikoanalyse und Kontrollma\u00dfnahmen","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/tax-compliance-in-gemeinnuetzigen-und-oeffentlichen-einrichtungen-fortgeschrittene-risikoanalyse-und-kontrollmassnahmen","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nMatthias Menebr\u00f6cker, LL.M.\n\n","field_datum_1":"14.09.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5489","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Vermietung und Verpachtung von Immobilien im Umsatzsteuerrecht \u2013 Aktuelles aus der Praxis","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/vermietung-und-verpachtung-von-immobilien-im-umsatzsteuerrecht-aktuelles-aus-der-praxis","field_referent":"\nDr. Jochen Tillmanns\n\n","field_datum_1":"16.09.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5402","field_event_typ":"KMLZ Akademie","field_eventlinktext":"USt-News f\u00fcr Bilanzbuchhalter III\/2026","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/ust-news-fuer-bilanzbuchhalter-iii-2026","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nLaura Klein\n\n","field_datum_1":"16.09.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5409","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Modul: Environmental Taxes","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/modul-environmental-taxes","field_referent":"\nDr. Atanas Mateev\n\n, \nJasmin Lindner\n\n","field_datum_1":"17.09.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"Einf\u00fchrung in die Umweltbesteuerung (Teil 1) ","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/einfuehrung-in-die-umweltbesteuerung-teil-1","langcode":"English","edit_node":""},{"nid":"5403","field_event_typ":"KMLZ Akademie","field_eventlinktext":"VAT\u0026#039;s UP 6 | Geballte Umsatzsteuer","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/vat-s-up-6-geballte-umsatzsteuer","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nDr. Michael Rust\n\n","field_datum_1":"18.09.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5490","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Ver\u00e4u\u00dferung von Immobilien im Umsatzsteuerrecht \u2013 Aktuelles aus der Praxis","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/veraeusserung-von-immobilien-im-umsatzsteuerrecht-aktuelles-aus-der-praxis","field_referent":"\nDr. Jochen Tillmanns\n\n","field_datum_1":"21.09.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5409","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Modul: Environmental Taxes","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/modul-environmental-taxes","field_referent":"\nDr. Atanas Mateev\n\n, \nJasmin Lindner\n\n","field_datum_1":"24.09.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"Verpackungssteuergesetz Grundz\u00fcge (Teil 2)","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/verpackungssteuergesetz-grundzuege-teil-2","langcode":"English","edit_node":""},{"nid":"5404","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Steuermonitor: Das Umsatzsteuer-Update f\u00fcr \u00f6ffentliche Einrichtungen IV\/2026","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/steuermonitor-das-umsatzsteuer-update-fuer-oeffentliche-einrichtungen-iv-2026","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nMatthias Menebr\u00f6cker, LL.M.\n\n","field_datum_1":"28.09.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5409","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Modul: Environmental Taxes","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/modul-environmental-taxes","field_referent":"\nDr. Atanas Mateev\n\n, \nJasmin Lindner\n\n","field_datum_1":"29.09.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"Einwegkunststofffondsgesetz Grundz\u00fcge (Teil 3)","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/einwegkunststofffondsgesetz-grundzuege-teil-3","langcode":"English","edit_node":""},{"nid":"5541","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Steuerbetrug in der Leistungskette (\u00a7 25f UStG) \u2013 Wie Unternehmer ihre Steuervorteile bestm\u00f6glich sch\u00fctzen k\u00f6nnen.","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/steuerbetrug-in-der-leistungskette-25f-ustg-wie-unternehmer-ihre-steuervorteile-bestmoeglich-schuetzen-koennen","field_referent":"\nDr. Thomas Streit, LL.M. EUR.\n\n, \nDenise Bahnm\u00fcller\n\n","field_datum_1":"07.10.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5408","field_event_typ":"KMLZ Akademie","field_eventlinktext":"B2B E-Rechnung in Deutschland \u2013 Are you ready?","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/b2b-e-rechnung-in-deutschland-are-you-ready","field_referent":"\nRonny Langer\n\n, \nDr. Katharina Artinger\n\n","field_datum_1":"07.10.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5409","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Modul: Environmental Taxes","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/modul-environmental-taxes","field_referent":"\nDr. Atanas Mateev\n\n, \nJasmin Lindner\n\n","field_datum_1":"08.10.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"Umweltsteuern in der EU (Teil 4)","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/umweltsteuern-in-der-eu-teil-4","langcode":"English","edit_node":""},{"nid":"5498","field_event_typ":"Weitere Events","field_eventlinktext":"International VAT Expert Academy [IVEA]","field_eventlink":"https:\/\/ivcc.de\/en\/vat-expert-academy","field_referent":"\n\n\n","field_datum_1":"08.10.2026\n","field_datum_bis":"2026-10-09","field_ort":"Amsterdam","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":"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":"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":"5543","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Allgemeine Anforderungen an Rechnungen","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/allgemeine-anforderungen-an-rechnungen","field_referent":"\nDenise Bahnm\u00fcller\n\n, \nDominic Schabert, LL.M. (USC)\n\n","field_datum_1":"23.10.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5544","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Berichtigung von Rechnungen: Welche Auswirkungen hat dies auf den Vorsteuerabzug des Leistungsempf\u00e4ngers?","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/berichtigung-von-rechnungen-welche-auswirkungen-hat-dies-auf-den-vorsteuerabzug-des-leistungsempfaengers","field_referent":"\nDr. Thomas Streit, LL.M. EUR.\n\n, \nDenise Bahnm\u00fcller\n\n","field_datum_1":"29.10.2026\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":"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":"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":"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":"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":"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":"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 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Publications
Articles
- Weltwirtschaft im Umbruch - Freihandel, Regionalisierung, Deglobalisierung, ZfZ 9/2025, S. 282
Remarks
- Anmerkung zum Beschluss des BFH vom 18.02.2025 - VII R 17/22, EuGH-Vorlage zum Eingang in den Wirtschaftskreislauf der Union, MwStR 16/2025, S. 620