Dr. Patrik Deutsch
Managing Associate
Rechtsanwalt, Dipl.-Finanzwirt (FH)
Artikel
[{"title":"Inkrafttreten des EU-Mercosur-Abkommens weiter offen \u2013 kommt eine vorl\u00e4ufige Anwendung?","nid":"5463","body":"\u003Cp\u003E\u0026lt;p class=\u0026quot;text-align-justify\u0026quot;\u0026gt;Nach \u00fcber 26 Jahren Verhandlungsdauer haben die EU und die Mercosur-Staaten Argentinien, Brasilien, Paraguay und Uruguay am 17.01.2026 das EU Mercosur-Abkommen unterzeichnet. Das Abkommen besteht aus einem politischen Partnerschaftsabkommen und einem Handelsabkommen. Ob und wann es vollst\u00e4ndig in Kraft tritt, ist offen. Das Europ\u00e4ische Parlament hat am 21.01.2026 mit knapper Mehrheit beschlossen, den Europ\u00e4ischen Gerichtshof (EuGH) um eine gutachterliche Pr\u00fcfung zu ersuchen.","field_datum":"06.02.2026\n","field_newsletter":"Zoll Newsletter 02\/2026"}]
Seminare
[{"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":"Deutsch","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":"D\u00fcsseldorf","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"Deutsch","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":false,"field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"Deutsch","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":"Compliance-Kommunikation, Compliance-\u00dcberwachung und Verbesserung","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/tax-compliance-360-in-der-oeffentlichen-verwaltung-teil-4","langcode":"Deutsch","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":"Deutsch","edit_node":""},{"nid":"5478","field_event_typ":"Weitere Events","field_eventlinktext":"Steuerforum Stuttgart 2026","field_eventlink":"https:\/\/www.dstv-bw.de\/aktuelles\/steuerforum-2026","field_referent":"\n\n\n","field_datum_1":"24.03.2026\n","field_datum_bis":false,"field_ort":"Stuttgart","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"Deutsch","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":"Deutsch","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":"Deutsch","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":"Deutsch","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":"Deutsch","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":"Deutsch","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 oder D\u00fcsseldorf","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"Deutsch","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":"Deutsch","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":"Deutsch","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":"Deutsch","edit_node":""},{"nid":"5470","field_event_typ":"Weitere Events","field_eventlinktext":"Hamburger Praxisforum Umsatzsteuer","field_eventlink":"https:\/\/www.kmlz.de\/de\/hamburger-praxisforum-umsatzsteuer","field_referent":"\nDr. Markus M\u00fcller, LL.M.\n\n, \n\n\n","field_datum_1":"22.04.2026\n","field_datum_bis":false,"field_ort":"Grand Elys\u00e9e Hotel Hamburg","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"Deutsch","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":"Deutsch","edit_node":""},{"nid":"5396","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Introduction to VAT in Germany","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/introduction-to-vat-in-germany","field_referent":"\nDr. Matthias Oldiges\n\n, \nDr. Fr\u00e9d\u00e9ric Salewski\n\n","field_datum_1":"28.04.2026\n","field_datum_bis":"2026-04-30","field_ort":"Online-Seminarreihe","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"Deutsch","edit_node":""},{"nid":"5380","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Modul: Handel mit Waren und Dienstleistungen \u00fcbers Internet","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/modul-handel-mit-waren-und-dienstleistungen-uebers-internet","field_referent":"\nDr. Atanas Mateev\n\n, \nDr. Matthias Oldiges\n\n","field_datum_1":"05.05.2026\n","field_datum_bis":false,"field_ort":"Online-Seminar","field_seminarbeschreibung":"Elektronische Dienstleistungen","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/elektronische-dienstleistungen","langcode":"Deutsch","edit_node":""},{"nid":"5464","field_event_typ":"Weitere Events","field_eventlinktext":"Umsatzsteuerliche Abwicklung von Reihengesch\u00e4ften","field_eventlink":"https:\/\/events.ulm.ihk24.de\/b?p=umsatzsteuerlicheabwicklungvonreihengeschftenzu7","field_referent":"\nDr. Atanas Mateev\n\n","field_datum_1":"05.05.2026\n","field_datum_bis":false,"field_ort":"IHK Ulm","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"Deutsch","edit_node":""},{"nid":"5467","field_event_typ":"Weitere Events","field_eventlinktext":"Umsatzsteuer \u2013 Highlights und Aktuelles","field_eventlink":"https:\/\/www.deutscher-steuerberaterkongress.de\/programm\/kongresstag-2\/","field_referent":"\n\n\n","field_datum_1":"05.05.2026\n","field_datum_bis":false,"field_ort":"Deutscher Steuerberater Kongress | Berlin","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"Deutsch","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":"07.05.2026\n","field_datum_bis":false,"field_ort":"Online-Seminar","field_seminarbeschreibung":"Reihen- und Dreiecksgesch\u00e4fte","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/reihen-und-dreiecksgeschaefte","langcode":"Deutsch","edit_node":""},{"nid":"5481","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Umsatzbesteuerung von Gutscheinen","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/umsatzbesteuerung-von-gutscheinen","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nLaura Klein\n\n","field_datum_1":"08.05.2026\n","field_datum_bis":false,"field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"Deutsch","edit_node":""},{"nid":"5274","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Steuermonitor: Das Umsatzsteuer-Update f\u00fcr \u00f6ffentliche Einrichtungen II\/2026","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/steuermonitor-das-umsatzsteuer-update-fuer-oeffentliche-einrichtungen-ii-2026","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nMatthias Menebr\u00f6cker, LL.M.\n\n","field_datum_1":"11.05.2026\n","field_datum_bis":false,"field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"Deutsch","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. Julia Kamps, LL.M. \n\n","field_datum_1":"11.05.2026\n","field_datum_bis":false,"field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"Deutsch","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":"12.05.2026\n","field_datum_bis":false,"field_ort":"Online-Seminar","field_seminarbeschreibung":"Ums\u00e4tze \u00fcber Lager","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/umsaetze-ueber-lager","langcode":"Deutsch","edit_node":""},{"nid":"5380","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Modul: Handel mit Waren und Dienstleistungen \u00fcbers Internet","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/modul-handel-mit-waren-und-dienstleistungen-uebers-internet","field_referent":"\nDr. Atanas Mateev\n\n, \nDr. Matthias Oldiges\n\n","field_datum_1":"13.05.2026\n","field_datum_bis":false,"field_ort":"Online-Seminar","field_seminarbeschreibung":"E-Commerce: Aktuelles f\u00fcr Onlineh\u00e4ndler","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/e-commerce-aktuelles-fuer-onlinehaendler","langcode":"Deutsch","edit_node":""},{"nid":"5397","field_event_typ":"KMLZ Akademie","field_eventlinktext":"USt-News f\u00fcr Bilanzbuchhalter II\/2026","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/ust-news-fuer-bilanzbuchhalter-ii-2026","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nLaura Klein\n\n","field_datum_1":"13.05.2026\n","field_datum_bis":false,"field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"Deutsch","edit_node":""},{"nid":"5380","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Modul: Handel mit Waren und Dienstleistungen \u00fcbers Internet","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/modul-handel-mit-waren-und-dienstleistungen-uebers-internet","field_referent":"\nDr. Atanas Mateev\n\n, \nDr. Matthias Oldiges\n\n","field_datum_1":"19.05.2026\n","field_datum_bis":false,"field_ort":"Online-Seminar","field_seminarbeschreibung":"E-Commerce: Aktuelles f\u00fcr Online-Markpl\u00e4tze","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/e-commerce-aktuelles-fuer-online-marktplaetze","langcode":"Deutsch","edit_node":""},{"nid":"5357","field_event_typ":"Weitere Events","field_eventlinktext":"International VAT Conference 2026","field_eventlink":"https:\/\/ivcc.de\/de\/vat-conference","field_referent":"\n\n\n","field_datum_1":"20.05.2026\n","field_datum_bis":"2026-05-22","field_ort":"Seehotel \u00dcberfahrt, Tegernsee","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"Deutsch","edit_node":""},{"nid":"5398","field_event_typ":"KMLZ Akademie","field_eventlinktext":"VAT\u0026#039;s UP 4 | Geballte Umsatzsteuer","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/vat-s-up-4-geballte-umsatzsteuer","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nDr. Michael Rust\n\n","field_datum_1":"22.05.2026\n","field_datum_bis":false,"field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"Deutsch","edit_node":""},{"nid":"5380","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Modul: Handel mit Waren und Dienstleistungen \u00fcbers Internet","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/modul-handel-mit-waren-und-dienstleistungen-uebers-internet","field_referent":"\nDr. Atanas Mateev\n\n, \nDr. Matthias Oldiges\n\n","field_datum_1":"26.05.2026\n","field_datum_bis":false,"field_ort":"Online-Seminar","field_seminarbeschreibung":"Besteuerungsverfahren im E-Commerce","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/besteuerungsverfahren-im-e-commerce","langcode":"Deutsch","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":"03.06.2026\n","field_datum_bis":false,"field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"Deutsch","edit_node":""},{"nid":"5476","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Berichtigungen und Selbstanzeigen Do\u0026#039;s und Don\u0026#039;ts","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/berichtigungen-und-selbstanzeigen-do-s-und-dont-s","field_referent":"\nDr. Kristina Echterfeld, LL.M.\n\n","field_datum_1":"09.06.2026\n","field_datum_bis":false,"field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"Deutsch","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":"09.06.2026\n","field_datum_bis":false,"field_ort":"Online-Seminar","field_seminarbeschreibung":"Lohnveredelung und verl\u00e4ngerte Werkbank","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/lohnveredelung-und-verlaengerte-werkbank","langcode":"Deutsch","edit_node":""},{"nid":"5343","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Tax Compliance in gemeinn\u00fctzigen und \u00f6ffentlichen Einrichtungen (Einsteiger) \u2013Grundlagen und Aufbau eines TCMS","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/tax-compliance-in-gemeinnuetzigen-und-oeffentlichen-einrichtungen-einsteiger-grundlagen-und-aufbau-eines-tcms","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nMatthias Menebr\u00f6cker, LL.M.\n\n","field_datum_1":"16.06.2026\n","field_datum_bis":false,"field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"Deutsch","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":"16.06.2026\n","field_datum_bis":false,"field_ort":"Online-Seminar","field_seminarbeschreibung":"Lieferungen im Maschinen- und Anlagenbau","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/lieferungen-im-maschinen-und-anlagenbau","langcode":"Deutsch","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":"23.06.2026\n","field_datum_bis":false,"field_ort":"Online-Seminar","field_seminarbeschreibung":"Dienstleistungen im Maschinen- und Anlagenbau","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/dienstleistungen-im-maschinen-und-anlagenbau","langcode":"Deutsch","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":"23.06.2026\n","field_datum_bis":false,"field_ort":"Online-Seminar","field_seminarbeschreibung":"Werkzeuge \/ Vorrichtungen \/ Formen","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/werkzeuge-vorrichtungen-formen","langcode":"Deutsch","edit_node":""},{"nid":"5399","field_event_typ":"KMLZ Akademie","field_eventlinktext":"VAT\u0026#039;s UP 5 | Geballte Umsatzsteuer","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/vat-s-up-5-geballte-umsatzsteuer","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nDr. Michael Rust\n\n","field_datum_1":"26.06.2026\n","field_datum_bis":false,"field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"Deutsch","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":"Deutsch","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":"Deutsch","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":"Deutsch","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":"Deutsch","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":"Deutsch","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":"Deutsch","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":"Deutsch","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":"Deutsch","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":"Deutsch","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":"Deutsch","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":"Deutsch","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":"Deutsch","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":"Deutsch","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":"Deutsch","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":"Deutsch","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":"Deutsch","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":"Deutsch","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":"Deutsch","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":"Deutsch","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":"Deutsch","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, M\u00fcnchen","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"Deutsch","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":"Deutsch","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":"Deutsch","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":"Deutsch","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":"Deutsch","edit_node":""}]
Veröffentlichungen
Aufsätze
- Weltwirtschaft im Umbruch - Freihandel, Regionalisierung, Deglobalisierung, ZfZ 9/2025, S. 282
Anmerkungen
- 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