Inge Söltl
Counsel
Certified Tax Consultant, Master of Science (M.Sc.) (Rechts- und Wirtschaftswissenschaften)
Articles
[{"title":"Italy: update on the involvement of a fixed establishment in intra-Community supplies of goods","nid":"5136","body":"\u003Cp\u003E\u0026lt;h2 class=\u0026quot;text-align-justify\u0026quot;\u0026gt;1 Background\u0026lt;\/h2\u0026gt;\u0026lt;p class=\u0026quot;text-align-justify\u0026quot;\u0026gt;If a fixed establishment renders services or if services are provided to a fixed establishment, the place of supply is determined by the place where the fixed establishment is located. A fixed establishment is involved in the supply of services if the supply is carried out wholly or predominantly by means of the fixed establishment\u2019s technical and human resources.","field_datum":"30.05.2025\n","field_newsletter":"VAT Newsletter 16\/2025"},{"title":"ECJ: group company as a fixed establishment of another group company?","nid":"5314","body":"\u003Cp\u003E\u0026lt;h2 class=\u0026quot;text-align-justify\u0026quot;\u0026gt;1 Background\u0026lt;\/h2\u0026gt;\u0026lt;p class=\u0026quot;text-align-justify\u0026quot;\u0026gt;If a taxable person renders services to a fixed establishment of the recipient of those services, the place of supply is where the fixed establishment is located (see sec. 3a para. 2 sentence 2 of the German VAT Act). According to the legal definition, a fixed establishment requires a sufficient degree of permanence and a suitable structure, in terms of human and technical resources, which allows for the autonomous supply or receipt of supplies (see Art.","field_datum":"20.06.2024\n","field_newsletter":"VAT Newsletter 30\/2024"},{"title":"Fixed establishment: New ECJ decision brings clarity for tolling cases","nid":"363","body":"\u003Cp\u003E\u0026lt;h2 class=\u0026quot;text-align-justify\u0026quot;\u0026gt;1 Background\u0026lt;\/h2\u0026gt;\u0026lt;p class=\u0026quot;text-align-justify\u0026quot;\u0026gt;If a taxable person provides supplies of services to another taxable person\u2019s fixed establishment, the place of supply is where the fixed establishment is located (see Art. 44 EU VAT Directive). Whether a taxable person actually operates a fixed establishment is often not easy to determine. The ECJ\u2019s most recent decision (C-232\/22 - \u0026lt;em\u0026gt;Cabot Plastics Belgium SA\u0026lt;\/em\u0026gt;) on the existence of a fixed establishment was based on the provision of tolling services (i.e.","field_datum":"06.07.2023\n","field_newsletter":"VAT Newsletter 30\/2023"},{"title":"Italy: Involvement of a fixed establishment in the intra-Community supply of goods","nid":"382","body":"\u003Cp\u003E\u0026lt;h2 class=\u0026quot;text-align-justify\u0026quot;\u0026gt;1 Background\u0026amp;nbsp;\u0026lt;\/h2\u0026gt;\u0026lt;p class=\u0026quot;text-align-justify\u0026quot;\u0026gt;If a fixed establishment is involved in the supply of services, the place of supply shifts away from the company\u2019s headquarters to the fixed establishment (sec. 3a para. 1 sentence 2 of the German VAT Act). There is no special regulation on the place of supply of goods as regards fixed establishments.","field_datum":"22.02.2023\n","field_newsletter":"VAT Newsletter 11\/2023"},{"title":"ECJ: Fixed establishment through attribution of third-party human and technical resources","nid":"5308","body":"\u003Cp\u003E\u0026lt;h2 class=\u0026quot;text-align-justify\u0026quot;\u0026gt;1 Background\u0026lt;\/h2\u0026gt;\u0026lt;p class=\u0026quot;text-align-justify\u0026quot;\u0026gt;A fixed establishment requires a permanent structure which, in terms of its human and technical resources, permits the autonomous provision of or the receipt of supplies of services (Art. 11 of the Council Implementing Regulation). In the past, the ECJ has often been asked to answer questions concerning the conditions required for the existence of a fixed establishment.","field_datum":"13.04.2022\n","field_newsletter":"VAT Newsletter 16\/2022"}]
Seminars
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Akademie","field_eventlinktext":"VAT\u0026#039;s UP 2 | Geballte Umsatzsteuer","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/vat-s-up-2-geballte-umsatzsteuer","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nDr. Michael Rust\n\n","field_datum_1":"27.02.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5426","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":"03.03.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5393","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Steuermonitor: Das Umsatzsteuer-Update f\u00fcr \u00f6ffentliche 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in der \u00f6ffentlichen Verwaltung \u2013 4 Meilensteine","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/seminarreihe-tax-compliance-in-der-oeffentlichen-verwaltung-4-meilensteine","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nMatthias Menebr\u00f6cker, LL.M.\n\n","field_datum_1":"05.03.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"Tax Compliance 360\u00b0 in der \u00f6ffentlichen Verwaltung (Teil 1)","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/tax-compliance-360-in-der-oeffentlichen-verwaltung-teil-1","langcode":"English","edit_node":""},{"nid":"5465","field_event_typ":"Weitere Events","field_eventlinktext":"ELEVATE 2026 | Where indirect tax leaders connect, learn, and shape the future of VAT and compliance","field_eventlink":"https:\/\/fintua.com\/elevate\/","field_referent":"\nDr. Atanas Mateev\n\n","field_datum_1":"05.03.2026\n","field_datum_bis":false,"field_ort":"Online or Kilkenny, Ireland","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5458","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Update zu den US-Z\u00f6llen","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/update-zu-den-us-zoellen","field_referent":"\nDr. Christian Salder\n\n, \nDr. Patrik Deutsch\n\n","field_datum_1":"09.03.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5420","field_event_typ":"KMLZ Akademie","field_eventlinktext":"KMLZ Umsatzsteuer Grundausbildung","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/kmlz-umsatzsteuer-grundausbildung","field_referent":"\nLaura Klein\n\n, \nDr. Julia Kamps, LL.M. \n\n, \nDr. Alexander Dorn\n\n, \nGeorg-Karl Ettl\n\n, \nLena Reimann\n\n, \nMichael Remmen\n\n","field_datum_1":"09.03.2026\n","field_datum_bis":"2026-04-23","field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5410","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Seminarreihe: Tax Compliance in der \u00f6ffentlichen Verwaltung \u2013 4 Meilensteine","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/seminarreihe-tax-compliance-in-der-oeffentlichen-verwaltung-4-meilensteine","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nMatthias Menebr\u00f6cker, LL.M.\n\n","field_datum_1":"09.03.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"Tax Compliance 360\u00b0 in der \u00f6ffentlichen Verwaltung (Teil 2)","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/tax-compliance-360-in-der-oeffentlichen-verwaltung-teil-2","langcode":"English","edit_node":""},{"nid":"5370","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":"10.03.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5371","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Erwerb und Ver\u00e4u\u00dferung von Beteiligungen: Umsatzsteuer und Vorsteuer; Aufsichtsratsverg\u00fctungen","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/erwerb-und-veraeusserung-von-beteiligungen-umsatzsteuer-und-vorsteuer-aufsichtsratsverguetungen","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nDr. Michael Rust\n\n","field_datum_1":"11.03.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5439","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":"11.03.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5452","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Vertrauens- und Gutglaubensschutz in der Umsatzsteuer","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/vertrauens-und-gutglaubensschutz-in-der-umsatzsteuer","field_referent":"\nDr. Thomas Streit, LL.M. EUR.\n\n, \nDenise Bahnm\u00fcller\n\n","field_datum_1":"12.03.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5410","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Seminarreihe: Tax Compliance in der \u00f6ffentlichen Verwaltung \u2013 4 Meilensteine","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/seminarreihe-tax-compliance-in-der-oeffentlichen-verwaltung-4-meilensteine","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nMatthias Menebr\u00f6cker, LL.M.\n\n","field_datum_1":"12.03.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"Tax Compliance 360\u00b0 in der \u00f6ffentlichen Verwaltung (Teil 3)","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/tax-compliance-360-in-der-oeffentlichen-verwaltung-teil-3","langcode":"English","edit_node":""},{"nid":"5438","field_event_typ":"KMLZ Akademie","field_eventlinktext":"\u201eUmsatzsteuer und Abgabenordnung\u201c \u2013 Vertiefung","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/umsatzsteuer-und-abgabenordnung-vertiefung","field_referent":"\nDr. Thomas Streit, LL.M. EUR.\n\n, \nPatrick Kramer\n\n","field_datum_1":"13.03.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5373","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Die Differenzbesteuerung in der Praxis","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/die-differenzbesteuerung-in-der-praxis","field_referent":"\nBettina Finken\n\n, \nDr. Christian Reiners\n\n","field_datum_1":"16.03.2026\n","field_datum_bis":"2026-03-16","field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5356","field_event_typ":"Weitere Events","field_eventlinktext":"D\u00fcsseldorfer Umsatzsteuergespr\u00e4che","field_eventlink":"https:\/\/ivcc.de\/de\/duesseldorfer_umsatzsteuergespraeche","field_referent":"\n\n\n","field_datum_1":"16.03.2026\n","field_datum_bis":false,"field_ort":"Dusseldorf","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5410","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Seminarreihe: Tax Compliance in der \u00f6ffentlichen Verwaltung \u2013 4 Meilensteine","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/seminarreihe-tax-compliance-in-der-oeffentlichen-verwaltung-4-meilensteine","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nMatthias Menebr\u00f6cker, LL.M.\n\n","field_datum_1":"17.03.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"Tax Compliance 360\u00b0 in der \u00f6ffentlichen Verwaltung (Teil 4)","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/tax-compliance-360-in-der-oeffentlichen-verwaltung-teil-4","langcode":"English","edit_node":""},{"nid":"5377","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":"18.03.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5394","field_event_typ":"KMLZ Akademie","field_eventlinktext":"VAT\u0026#039;s UP International 1","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/vat-s-up-international-1","field_referent":"\nDr. Atanas Mateev\n\n, \nTim Bartel\n\n","field_datum_1":"24.03.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5451","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Die Ans\u00e4ssigkeit im Umsatzsteuerrecht - Voraussetzungen und Folgen","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/die-ansaessigkeit-im-umsatzsteuerrecht-voraussetzungen-und-folgen","field_referent":"\nDr. Christian Salder\n\n, \nInge S\u00f6ltl\n\n","field_datum_1":"13.04.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5378","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Versandhandel mit Gro\u00dfbritannien als Drittland","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/versandhandel-mit-grossbritannien-als-drittland","field_referent":"\nFresa C. Amthor\n\n","field_datum_1":"14.04.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5379","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":"15.04.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5395","field_event_typ":"KMLZ Akademie","field_eventlinktext":"VAT\u0026#039;s UP 3 | Geballte Umsatzsteuer","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/vat-s-up-3-geballte-umsatzsteuer","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nDr. Michael Rust\n\n","field_datum_1":"17.04.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5466","field_event_typ":"Weitere Events","field_eventlinktext":"K\u00f6rperschaften des \u00f6ffentlichen Rechts im Dialog 2026 - Update zur Umsatz- und Ertragsteuer","field_eventlink":"https:\/\/live.handelsblatt.com\/event\/euroforum-jahrestagung-koerperschaften-des-oeffentlichen-rechts-im-dialog\/programm\/","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n","field_datum_1":"20.04.2026\n","field_datum_bis":"2026-04-22","field_ort":"Online or Dusseldorf","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5459","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Grundz\u00fcge Einfuhrumsatzsteuer","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/grundzuege-einfuhrumsatzsteuer","field_referent":"\nDr. Patrik Deutsch\n\n","field_datum_1":"21.04.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5462","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Modul: Umsatzsteuer im produzierenden Gewerbe","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/modul-umsatzsteuer-im-produzierenden-gewerbe","field_referent":"\nRonny Langer\n\n, \nGeorg-Karl Ettl\n\n","field_datum_1":"22.04.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"Grenz\u00fcberschreitende Lieferungen in die EU und Drittl\u00e4nder","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/grenzueberschreitende-lieferungen-in-die-eu-und-drittlaender","langcode":"English","edit_node":""},{"nid":"5342","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Zusch\u00fcsse und Subventionen bei gemeinn\u00fctzigen Vereinen und K\u00f6rperschaften des \u00f6ffentlichen Rechts","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/zuschuesse-und-subventionen-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":"22.04.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5460","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Einfuhrumsatzsteuer - Vertiefung","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/einfuhrumsatzsteuer-vertiefung","field_referent":"\nDr. Patrik Deutsch\n\n","field_datum_1":"27.04.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5396","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Introduction to VAT in 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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 Bauleistungen","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/steuerentstehung-und-abrechnung-von-bauleistungen","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":"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":"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
- EuGH: Feste Niederlassung durch Zurechnung fremder Personal- und Sachmittel, Der Konzern 2022
- JStG 2020: Die wichtigsten umsatzsteuerlichen Änderungen für den Kfz-Handel, AutoSteuernRecht (ASR) 2/2021, S. 9 ff, zusammen mit Anna Zawatson
- Tochtergesellschaft als feste Niederlassung der Muttergesellschaft, MwStR 2020, S. 607
Remarks
- Anmerkung zu EuGH, Urteil v. 13.06.2024 - Rs. C-533/22 „SC Adient, Vorabentscheidungsersuchen des Tribunalul Arges (Rumänien)" - Keine feste Niederlassung einer Konzerngesellschaft im Mitgliedstaat einer anderen Konzerngesellschaft wegen Bezugs konzerninterner Leistungen, MwStR 16/2024, S. 637
- Anmerkung zu EuGH Urteil v. 7.4.2022 – Rs. C-333/20 „Berlin Chemie A. Menarini“ - Begriff der festen Niederlassung als Leistungsempfänger von durch eine verbundene Gesellschaft erbrachte Dienstleistungen, MwStR 11/2022, S. 426, zusammen mit Dr. Christian Salder
- FG Köln: Vorsteuerberichtigung: Veräußerung eines Grundstücks ohne Übergang eines Miet- oder Pachtvertrages keine Geschäftsveräußerung im Ganzen;Anm. zu FG Köln, Urt. v. 15.09.2020 (8 K 2974/18) MwStR 2021, S. 209, zusammen mit Dr. Christian Salder
- Anmerkung zu EuGH, Urteil v. 13.6.2019 - Rs. C-420/18 „IO“- Aufsichtsratsmitglieder sind nicht zwingend Unternehmer, Umsatzsteuer direkt digital, S. 9, zusammen mit Jörg Scharrer
