Dr. Kristina Echterfeld, LL.M.

KMLZ

Team

» Dr. Kristina Echterfeld, LL.M.

Managing Associate

Lawyer

+49 211 54095372

kristina.echterfeld@kmlz.de

Articles

[{"title":"GoBD 2025: What\u0026#039;s new? \u2013 Procedural documentation again in focus of German tax authorities","nid":"5171","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;In its letter dated 14 July 2025, the Federal Ministry of Finance (BMF) once again updated the GoBD (principles for the proper keeping and storage of books, records and documents in electronic form and for data access), see \u0026lt;a href=\u0026quot;\/en\/VAT\/Newsletter_19_2024\u0026quot;\u0026gt;KMLZ VAT Newsletter 19 | 2024\u0026lt;\/a\u0026gt;.","field_datum":"21.07.2025\n","field_newsletter":"VAT Newsletter 24\/2025"},{"title":"Annual Tax Act 2024: Changes for coin dealers, art dealers and gallery owners","nid":"301","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;Coin dealers, as well as art dealers, antique dealers and gallery owners, are facing extensive VAT changes from 1 January 2025. On the one hand, the Annual Tax Act 2024 provides for changes to the margin scheme under sec. 25a of the German VAT Act (UStG). On the other hand, the legislator has caved in to pressure from the sector and (re)introduced the reduced VAT rate for works of art and collectors\u0026#039; items in accordance with sec. 12 para. 2 UStG.","field_datum":"29.11.2024\n","field_newsletter":"VAT Newsletter 52\/2024"},{"title":"Waste disposal that leads to creation of valuable materials \u2013 not necessarily a barter transaction","nid":"318","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;The tax authorities assume a barter transaction (disposal service in return for a supply of waste) if the waste provided for disposal has an economic value (so-called valuable waste) and, according to the consensus of the contracting parties, the waste provided has influenced the amount of the cash remuneration for the disposal service or the acquired disposal has influenced the cash remuneration for the supply of goods (sec. 3.16 para. 1 and sec. 10.5 para.","field_datum":"11.09.2024\n","field_newsletter":"VAT Newsletter 35\/2024"},{"title":"GoBD 2024: What\u2019s new? \u2013 Procedural documentation and TCMS rewarding for tax audits","nid":"5091","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;In a letter dated 11 March 2024, the Federal Ministry of Finance published amendments to the GoBD (principles for the proper keeping and storage of books, records and documents in electronic form and for data access). The GoBD in the new version will apply from 1 April 2024. Implemented are the amendments to sec.","field_datum":"23.04.2024\n","field_newsletter":"VAT Newsletter 19\/2024"}]

Seminars

[{"nid":"5430","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Vereine, Stiftungen und Berufsverb\u00e4nde in der USt (Teil 1)","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/vereine-stiftungen-und-berufsverbaende-in-der-ust-teil-1","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n","field_datum_1":"15.01.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5364","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Meldepflichten nach dem PStTG \u2013 Praxishinweise zur Meldung 2025","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/meldepflichten-nach-dem-psttg-praxishinweise-zur-meldung-2025","field_referent":"\nDr. Matthias Oldiges\n\n, \nDr. Christian Reiners\n\n","field_datum_1":"19.01.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5431","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Vereine, Stiftungen und Berufsverb\u00e4nde in der USt (Teil 2)","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/vereine-stiftungen-und-berufsverbaende-in-der-ust-teil-2","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n","field_datum_1":"20.01.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5425","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Zoll- und Au\u00dfenwirtschaftsrecht: \u00c4nderungen zum Jahreswechsel 2025\/2026","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/zoll-und-aussenwirtschaftsrecht-aenderungen-zum-jahreswechsel-2025-2026","field_referent":"\nDr. Christian Salder\n\n, \nDr. Patrik Deutsch\n\n","field_datum_1":"21.01.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5390","field_event_typ":"KMLZ Akademie","field_eventlinktext":"VAT\u0026#039;s UP 1 | Geballte Umsatzsteuer","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/vat-s-up-1-geballte-umsatzsteuer","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nDr. Michael Rust\n\n","field_datum_1":"23.01.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5424","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Verkauf von digitalen Gegenst\u00e4nden (z. B. Skins) im Internet","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/verkauf-von-digitalen-gegenstaenden-z-b-skins-im-internet","field_referent":"\nDr. Fr\u00e9d\u00e9ric Salewski\n\n","field_datum_1":"04.02.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5421","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Update zur EU-Zollrechtsreform","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/update-zur-eu-zollrechtsreform","field_referent":"\nDr. Christian Salder\n\n, \nDavid Kl\u00fcgel\n\n","field_datum_1":"05.02.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5365","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Sonderregelung f\u00fcr Reiseleistungen","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/sonderregelung-fuer-reiseleistungen","field_referent":"\nDr. Matthias Oldiges\n\n","field_datum_1":"10.02.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5366","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Der aktuelle Stand der umsatzsteuerrechtlichen Organschaft","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/der-aktuelle-stand-der-umsatzsteuerrechtlichen-organschaft","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nDr. Michael Rust\n\n","field_datum_1":"11.02.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5367","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Grundlagen des Vorsteuerabzugs der Holding","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/grundlagen-des-vorsteuerabzugs-der-holding","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nDr. Michael Rust\n\n","field_datum_1":"25.02.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5391","field_event_typ":"KMLZ Akademie","field_eventlinktext":"USt-News f\u00fcr Bilanzbuchhalter I\/2026","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/ust-news-fuer-bilanzbuchhalter-i-2026","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nLaura Klein\n\n","field_datum_1":"25.02.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5392","field_event_typ":"KMLZ 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 Einrichtungen I\/2026","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/steuermonitor-das-umsatzsteuer-update-fuer-oeffentliche-einrichtungen-i-2026","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nMatthias Menebr\u00f6cker, LL.M.\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":"5417","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Vorsteuerabzug beim Konzernverbund \u2013 Vertiefung","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/vorsteuerabzug-beim-konzernverbund-vertiefung","field_referent":"\nDr. Michael Rust\n\n, \nLaura Klein\n\n","field_datum_1":"04.03.2026\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":"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":"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":"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":"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":"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":"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":"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":"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":"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 seminar series","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","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":"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. 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":"English","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":"English","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":"English","edit_node":""},{"nid":"5380","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Modul: Handel mit Waren und Dienstleistungen \u00fcbers 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Publications

Remarks

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 Bettina Finken

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Kommentierung zu § 26c UStG, in: Küffner/Zugmaier, Umsatzsteuer Kommentar, 2022

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Gäste- und Städtekarten in der Umsatzsteuer - Typische Vertragsmodelle, umsatzsteuerliche Implikationen und bestehende Unsicherheiten, NWB 40/2025, S. 2738, zusammen mit Laura Klein
Aktuelle Entwicklungen in der Umsatzsteuer: Rückblick auf 2024 und Ausblick auf 2025, DK 01/2025, S. 9, zusammen mit Laura Klein
Aktuelle Entwicklungen in der Umsatzsteuer: Rückblick auf 2023 und Ausblick auf 2024, DK 01/2024, S. 9, zusammen mit Laura Klein
Kriterienkatalog zur Versagung von Vorsteuerabzug und Steuerbefreiung bei Beteiligung an einer Steuerhinterziehung (§ 25fUStG) - BMF-Schreiben im Lichte der aktuellen EuGH-Missbrauchsrechtsprechung, DStR 2023, S. 1978, zusammen mit Dr. Thomas Streit
Steuerbefreiung für innergemeinschaftliches Verbringen – Steuerstrafrechtliche Aspekte falscher bzw. unvollständiger Zusammenfassender Meldungen, NWB 32/2023, S. 2218, zusammen mit Ronny Langer

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