Resume
Fresa joined KMLZ in 2007 and was made a partner in 2023. She is based in KMLZ’s Munich office.
Fresa advises internationally operating clients on VAT matters. She specializes in cross-border VAT issues relating to international VAT law, often working in close conjunction with our foreign partners. Having previously worked as a temporary in-house VAT expert assisting DAX 30 clients in their corporate tax departments, Fresa has extensive and invaluable experience and insight into dealing with the sort of daily VAT issues, which typically arise within large corporations. This includes assisting the implementation and setting up of VAT SAP modules, as well as solving everyday VAT issues arising within large group companies. She also lectures in-house for our clients on various VAT related subjects. Her special focus areas are the VAT treatment of fuel card issuers, distance sellers, exhibition and plant constructors, and the automotive industry.
Since 2012, as KMLZ’s Head of Compliance, Fresa has been responsible for the internal quality system supporting our clients in fulfilling both their domestic and foreign VAT obligations. Prior to joining KMLZ and, in addition to her work as a VAT expert in a DAX 30 company, Fresa worked, for several years, in the VAT department of a large audit company.
Articles
[{"title":"German Ministry of Finance on fuel card sales in Germany \u2013 same as always?","nid":"292","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;Almost six years after the ECJ ruling in the \u0026lt;em\u0026gt;Vega International case\u0026lt;\/em\u0026gt; (C-235\/18) which left the fuel card industry in a state of great uncertainty, the German Federal Ministry of Finance (BMF) has now issued its highly anticipated letter on the \u201cVAT treatment of fuel supplies under a fuel card system\u201d.\u0026lt;br\u0026gt;\u0026lt;br\u0026gt;Meanwhile, the BMF had issued a first draft letter in autumn 2021 (which was never published) that was intended to replace the Ministry\u2026","field_datum":"24.01.2025\n","field_newsletter":"VAT Newsletter 04\/2025"},{"title":"Fuel cards: Commissionaire scheme for chain supply - VAT Committee\u2019s Guidelines \u0026amp; Working Paper","nid":"350","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 VAT classification of fuel card transactions has been subject to considerable legal uncertainty, at least since the ECJ ruling in the \u0026lt;em\u0026gt;Auto Lease Holland\u0026lt;\/em\u0026gt; case (C-185\/01) and this uncertainty was intensified by virtue of the ECJ ruling in the \u0026lt;em\u0026gt;Vega International\u0026lt;\/em\u0026gt; case (C-235\/18, see \u0026lt;a href=\u0026quot;\/VAT\/Newsletter_25_2019\u0026quot;\u0026gt;KMLZ VAT Newsletter 25 | 2019\u0026lt;\/a\u0026gt;).","field_datum":"06.10.2023\n","field_newsletter":"VAT Newsletter 42\/2023"},{"title":"Environmental and packaging tax obligations in Hungary and Poland as of July 2023","nid":"5090","body":"\u003Cp\u003E\u0026lt;h2 class=\u0026quot;text-align-justify\u0026quot;\u0026gt;1 Environmental legislation and implementation of the EU Single-Use Plastics Directive in Eastern Europe\u0026lt;\/h2\u0026gt;\u0026lt;p class=\u0026quot;text-align-justify\u0026quot;\u0026gt;Companies operating in Hungary and Poland need to urgently clarify and implement their obligations in the area of environmental and packaging taxes.","field_datum":"26.06.2023\n","field_newsletter":"VAT Newsletter 27\/2023"},{"title":"Plastic tax now also in Germany \u2013 EWKFondsG (Single-use Plastic Funds Act)","nid":"369","body":"\u003Cp\u003E\u0026lt;h2 class=\u0026quot;text-align-justify\u0026quot;\u0026gt;1 Background and objective of the EWKFondsG\u0026amp;nbsp;\u0026lt;\/h2\u0026gt;\u0026lt;p class=\u0026quot;text-align-justify\u0026quot;\u0026gt;The EU has already reacted to too much plastic waste from single-use products with Directive (EU) 2019\/904 of 05.06.2019 on the reduction of single-use plastic products and their impact on the environment. Now the German Federal Government has implemented Germany\u0026#039;s obligations under this directive with the Single-Use Plastic Fund Act (EWKFondsG) of 11.05.2023 (BGBl 2023 Part I page 124).","field_datum":"22.05.2023\n","field_newsletter":"VAT Newsletter 24\/2023"},{"title":"Plastic Packaging Taxes - an overview","nid":"409","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;As the climate crisis becomes increasingly tangible, the topics of environmental protection and sustainability are rapidly gaining in importance. One major aspect is the containment of environmentally harmful plastic waste. This is underlined at supranational level by resolutions of the UN and the EU. Since 01.01.2021, the EU has been levying a non-recycled plastic packaging waste tax on its Member States. This levy amounts to EUR 0.80 per kilogram.","field_datum":"29.11.2022\n","field_newsletter":"VAT Newsletter 47\/2022"},{"title":"Fuel Cards \u2013 Draft of a Circular from German Ministry of Finance","nid":"474","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;Usually, fuel card transactions are, for VAT purposes, set up as chain transactions. Mineral oil companies (\u0026quot;MOC\u0026quot;) invoice supplies of goods to the card issuer (\u0026quot;CI\u0026quot;).","field_datum":"01.11.2021\n","field_newsletter":"VAT Newsletter 36\/2021"},{"title":"BREXIT \u2013 Distance Sellers ready?","nid":"517","body":"\u003Cp\u003E\u0026lt;h2 class=\u0026quot;text-align-justify\u0026quot;\u0026gt;1 Northern Ireland vs. Great Britain\u0026lt;\/h2\u0026gt;\u0026lt;p class=\u0026quot;text-align-justify\u0026quot;\u0026gt;Even though the United Kingdom (UK), as a whole, has left the EU, there is no intention to establish a customs border between the EU and Northern Ireland by 01.01.2021. The EU rules on distance sales will therefore continue to apply in Northern Ireland from 2021, however this will not be the case for the rest of the UK (i.e. England, Scotland, Wales, hereafter \u0026quot;\u0026lt;em\u0026gt;Great Britain\u0026lt;\/em\u0026gt;\u0026quot;).","field_datum":"23.11.2020\n","field_newsletter":"VAT Newsletter 56\/2020"},{"title":"Austria: Fuel card and toll services as credit services instead of chain transactions?","nid":"610","body":"\u003Cp\u003E\u0026lt;h2\u0026gt;1 Austria plans to implement ECJ case law\u0026amp;nbsp;\u0026lt;\/h2\u0026gt;\u0026lt;p\u0026gt;With a new section entitled \u0026quot;fuel cards and tolls\u0026quot; in Rz 345 of the Austrian VAT Guidelines (UStR AT), the Austrian tax authorities are planning to reclassify the fuel card business for VAT purposes on the basis of the ECJ ruling in the case \u0026lt;em\u0026gt;Vega \u0026lt;\/em\u0026gt;(see \u0026lt;a href=\u0026quot;\/en\/ecj-again-qualifies-use-fuel-cards-granting-credit-rather-supply-goods-chain\u0026quot;\u0026gt;KMLZ Newsletter 25\/2019\u0026lt;\/a\u0026gt;). In just a few lines, this new section will hit the core of the fuel card business.","field_datum":"30.10.2019\n","field_newsletter":"VAT Newsletter 43\/2019"},{"title":"Import VAT in UK - HMRC brief on incorrect import VAT deduction","nid":"632","body":"\u003Cp\u003E\u0026lt;h2 class=\u0026quot;text-align-justify\u0026quot;\u0026gt;1 HMRC focusses on import VAT deduction in UK\u0026amp;nbsp;\u0026lt;\/h2\u0026gt;\u0026lt;p class=\u0026quot;text-align-justify\u0026quot;\u0026gt;Be alert as regards input VAT deduction of import VAT in the UK: In its brief of 11.04.2019, HMRC points out that import VAT is often incorrectly deducted by unauthorized taxable persons (non-owners). HMRC\u2019s brief explicitly describes this incorrect procedure by using the example of toll operators and then sets out how it should be correctly done. HMRC has also announced strict implementation and transitional arrangements.","field_datum":"25.04.2019\n","field_newsletter":"VAT Newsletter 21\/2019"},{"title":"Brexit: Federal Ministry of Finance letter on the German VAT law following a \u201chard\u201d Brexit","nid":"634","body":"\u003Cp\u003E\u0026lt;h2 class=\u0026quot;text-align-justify\u0026quot;\u0026gt;1 Facts\u0026lt;\/h2\u0026gt;\u0026lt;p class=\u0026quot;text-align-justify\u0026quot;\u0026gt;In its letter dated 08.04.2019, the German Ministry of Finance (BMF) sets out how the German VAT law is to be applied in case of a no deal Brexit. If and when a \u201chard\u201d Brexit may happen, is still unclear. As long as this scenario is not excluded, the letter serves as guidance. From the date of the \u201chard\u201d Brexit, the UK will be a third country with all of the VAT consequences that this entails.","field_datum":"11.04.2019\n","field_newsletter":"VAT Newsletter 19\/2019"}]
Seminars
[{"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":"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":"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":"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":"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":"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":"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":"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":"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 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":"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":"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":"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":"English","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":"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":"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":"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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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
- Plastikabgabe nun auch in Deutschland – das EWKFondsG - Sonderabgabe für Hersteller und Inverkehrbringer ab 2024 sowie weitere Prüfpflichten für Online-Marktplatzbetreiber und Fulfillment-Dienstleister, NWB 31/2023, S. 2167
- Einfuhrumsatzsteuer in Großbritannien, IWB 2019, S. 405, zusammen mit Ronny Langer
- Neues zum Cross-Border-Leasing in der Umsatzsteuer, IWB 2008, S. 247, zusammen mit Dr. Oliver Zugmaier
- Cross-Border-Leasing. Neue Anpassungsregelung für unterschiedliche Besteuerung innerhalb der EU, NWB direkt 52/2007, S. 9, zusammen mit Dr. Oliver Zugmaier
- Grunderwerbsteuer: Übernahme erhöht nicht das umsatzsteuerliche Entgelt, NWB 2007, S. 4083, zusammen mit Dr. Oliver Zugmaier
Referentenentwurf zur Einrichtung einer Umsatzsteuerlagers und dessen Folgen für den Abzug der Einfuhrumsatzsteuer, UR 2003, S. 229
Remarks
- Konsignationslager – Vereinfachungsregelungen in anderen EU-Mitgliedstaaten, Zugleich Anmerkungen zur Verfügung der OFD Frankfurt/M. vom 21.04.2017, USt direkt digital, 12/2017, S. 6
