{"id":6954,"date":"2025-06-07T08:14:23","date_gmt":"2025-06-07T06:14:23","guid":{"rendered":"https:\/\/www.md-ra.de\/?p=6954"},"modified":"2025-06-07T08:14:23","modified_gmt":"2025-06-07T06:14:23","slug":"kuendigungsverguetung-unterliegt-der-umsatzsteuer-kammergericht-beschluss-vom-13-05-2025-21-u-8-25","status":"publish","type":"post","link":"https:\/\/www.md-ra.de\/?p=6954","title":{"rendered":"&#8222;K\u00fcndigungsverg\u00fctung&#8220; unterliegt der Umsatzsteuer! &#8211; Kammergericht, Beschluss vom 13.05.2025 &#8211; 21 U 8\/25"},"content":{"rendered":"<p>Nach &#8211; ordentlicher &#8211; K\u00fcndigung unterfallen auch nicht erbrachte Leistungen der Umsatzsteuer. Das hat das Kammergericht im Anschluss an EuGH, Urteil vom 28.11.2024 &#8211; Rs. C-622\/23 entschieden.<\/p>","protected":false},"excerpt":{"rendered":"<p>Nach &#8211; ordentlicher &#8211; K\u00fcndigung unterfallen auch nicht erbrachte Leistungen der Umsatzsteuer. Das hat das Kammergericht im Anschluss an EuGH, Urteil vom 28.11.2024 &#8211; Rs. C-622\/23 entschieden.<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-6954","post","type-post","status-publish","format-standard","hentry","category-rechtsreport"],"_links":{"self":[{"href":"https:\/\/www.md-ra.de\/index.php?rest_route=\/wp\/v2\/posts\/6954","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.md-ra.de\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.md-ra.de\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.md-ra.de\/index.php?rest_route=\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.md-ra.de\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6954"}],"version-history":[{"count":1,"href":"https:\/\/www.md-ra.de\/index.php?rest_route=\/wp\/v2\/posts\/6954\/revisions"}],"predecessor-version":[{"id":6955,"href":"https:\/\/www.md-ra.de\/index.php?rest_route=\/wp\/v2\/posts\/6954\/revisions\/6955"}],"wp:attachment":[{"href":"https:\/\/www.md-ra.de\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6954"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.md-ra.de\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6954"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.md-ra.de\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6954"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}