#mUSt – Der Umsatzsteuer Live Podcast – Folge 62 vom 15.07.2025

from #mUSt · host Flick Gocke Schaumburg

In Folge 62. diskutieren Jörg F. Kurzenberger und Barbara Fleckenstein-Weiland unter anderem über: ⏩ ein EuGH-Urteil vom 3.07.2025 zur Bemessungsgrundlage bei Konzernverrechnungen (C-808/23), ⏩ ein BFH-Urteil vom 30.04.2025 zur Frage, ob eine Berichtigung der Bemessungsgrundlage bei Insolvenz der „Zahlstelle“ zulässig ist (XI R 15/22), ⏩ einen Entwurf eines BMF-Schreibens vom 25.06.2025 zur Einführung der elektronischen Rechnung, ⏩ sowie ein BMF-Schreiben vom 01.07.2025 zu erleichterten Nachweisen zur Steuerbefreiung von Ausfuhrlieferungen und vom 08.07.2025 zu den Änderungen des UStAE betreffend Aufbewahrungsfristen und § 14c UStG bei der Abrechnung mittels Gutschriften. Viel Spaß beim Zuhören!

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#mUSt – Der Umsatzsteuer Live Podcast – Folge 62 vom 15.07.2025

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