Episode #31: "Deloitte meets MwStR - Folge 2" - Steuerpflicht und leistende Unternehmer

In der zweiten Episode der neuen Reihe "Deloitte meets MwStR" sprechen Dr. Diana Kurtz und Dr. Sterzinger über die Bestimmungen des Steuerpflichtigen und die Frage, wer im umsatzsteuerlichen Sinne als leistender Unternehmer gilt, insbesondere im Kontext einer zivilrechtlich nicht rechtsfähigen Personengesellschaft. Im Fokus steht ein Vorabentscheidung der Tschechischen Republik (Rs. C-796/23) und die zentrale Aussage des EuGH zur weiteren Auslegung des Begriffs des Steuerpflichtigen. Diskutiert werden die Bedeutung des Auftretes im eigenen Namen, die Abgrenzung zur Mehrwertsteuergruppe nach sowie die Zurechnung von Umsätzen bei mehreren Beteiligten. Die Episode ordnet die Entscheidung rechtlich und praktisch ein und zeigt, welche Auswirkungen sie für Unternehmen hat und worauf jetzt besonders zu achten ist.

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This episode is 17 minutes long.

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This episode was published on February 23, 2026.

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