Articles
[{"title":"ECJ: Taxation of the transfer of in-game assets (in-game gold) against conventional currencies","nid":"5479","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;Virtual currencies and digital goods have been an ongoing source of questions in VAT practice for many years. In the case C\u2011472\/24, the ECJ ruled on the VAT treatment of the transfer of a virtual currency, (\u201cin-game gold\u201d) from an online video game, in exchange for conventional currencies. The primary issue was the distinction to be made between VAT exempt transactions in the payment sector, and taxable supplies of services.","field_datum":"11.03.2026\n","field_newsletter":"VAT Newsletter 16\/2026"}]
Seminars
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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
- VAT Treatment of Sales of Video Game Skins on the Secondary Market, International VAT Monitor 2025, Volume 36, No. 2, zusammen mit Dr. Matthias Oldiges
- BFH: Umsatzsteuer bei der Vermietung von „virtuellen Land“ innerhalb eines Online-Spiels, beck.digitax 2022, S. 226, zusammen mit Dr. Matthias Oldiges
- Umsatzsteuerliche Entgeltlichkeit von (Online-) Glücksspielangeboten – Zugleich Anmerkung zu BFH, Urteil vom 11.12.2019 – XI R 13/18, ZfWG 2020, S. 435, zusammen mit Luise Brockerhoff
- Die Umsatzbesteuerung von Online-Glücksspielen, DStR 48/2020, S. 2645, zusammen mit Dr. Matthias Oldiges
- Der professionelle Spieler als Unternehmer, UStB 2020, S. 266, zusammen mit Maximilian Dachauer
- Umsatzsteuerliche Aufzeichnungspflichten für Zahlungsdienstleister, MwStR 2020, S. 302 zusammen mit Dr. Matthias Oldiges
- Internationaler Informationsaustausch in Steuersachen - Überblick über Rechtgrundlagen, Grenzen und Rechtsschutzmöglichkeiten,SteuerStud 6/2017 S. 361, zusammen mit Dr. Florian Oppel, LL.M.
- Informationsaustausch: Entwurf einer EU-Richtlinie zur Veröffentlichung von Steuerdaten, Besonderheiten bei Personengesellschaften und Grundrechte, ISR 2017, S. 99-108, zusammen mit Prof. Dr. Jochen Lüdicke
Remarks
- Anmerkung zum Urteil des EuGH vom 05.03.2026 - C-472/24, EuGH zur Übertragung von In-Game Assets (Spielgold) gegen konventionelle Währungen, NWB 13/26, S. 790
- Anmerkung zum EuGH vom 13.06.2019 – Rs. C-420/18, Keine Umsatzbesteuerung von Aufsichtsratsmit-gliedern, DB 2019, S. 1485, zusammen mit Dr. Thomas Streit
