{"id":300,"date":"2020-04-26T16:30:23","date_gmt":"2020-04-26T16:30:23","guid":{"rendered":"http:\/\/beta.weberlaw.de\/news\/"},"modified":"2024-05-17T12:50:33","modified_gmt":"2024-05-17T12:50:33","slug":"news","status":"publish","type":"page","link":"https:\/\/www.weberlaw.de\/en\/news\/","title":{"rendered":"News"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-7mqw-1f18fa2de013bbca4022ae37072d9cdb\">\n.avia-section.av-7mqw-1f18fa2de013bbca4022ae37072d9cdb{\nbackground-repeat:no-repeat;\nbackground-image:url(https:\/\/www.weberlaw.de\/wp-content\/uploads\/2020\/04\/news-weber-recht-steuern.jpg);\nbackground-position:50% 50%;\nbackground-attachment:scroll;\n}\n.avia-section.av-7mqw-1f18fa2de013bbca4022ae37072d9cdb .av-section-color-overlay{\nopacity:0.1;\nbackground-color:#000000;\n}\n<\/style>\n<div id='av_section_1'  class='avia-section av-7mqw-1f18fa2de013bbca4022ae37072d9cdb main_color avia-section-default 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modern-quote modern-centered  avia-builder-el-1  avia-builder-el-no-sibling  av-inherit-size'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >News<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n<\/div><\/div><\/main><!-- close content main element --><\/div><\/div><\/div><div id='av_section_2'  class='avia-section av-94qyx-7f89490e5e1cbd03b57ab941069f6126 main_color avia-section-default avia-no-border-styling  avia-builder-el-2  el_after_av_section  avia-builder-el-last  avia-bg-style-scroll container_wrap fullsize'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-300'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-bkfqs-2a7a8d132b3cd9b2b09bdd6b137e30df\">\n#top 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.hr-inner{\nwidth:50px;\nmax-width:45%;\n}\n<\/style>\n<div  class='hr av-k8e4jr89-d61db5a992592ee8bfa00668c140ac3f hr-custom  avia-builder-el-4  el_after_av_heading  el_before_av_one_full  hr-center hr-icon-yes'><span class='hr-inner inner-border-av-border-thin'><span class=\"hr-inner-style\"><\/span><\/span><span class='av-seperator-icon avia-iconfont avia-font-entypo-fontello' data-av_icon='\ue8c9' data-av_iconfont='entypo-fontello' ><\/span><span class='hr-inner inner-border-av-border-thin'><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-6cc2-3eb23653b579926b77ee5ef1599341a9\">\n.flex_column.av-6cc2-3eb23653b579926b77ee5ef1599341a9{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-6cc2-3eb23653b579926b77ee5ef1599341a9 av_one_full  avia-builder-el-5  el_after_av_hr  avia-builder-el-last  first flex_column_div av-zero-column-padding  '     ><div  class='av-alb-blogposts template-blog  '  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/Blog\" ><article class=\"post-entry post-entry-type-standard post-entry-2998 post-loop-1 post-parity-odd single-big  post-2998 post type-post status-publish format-standard hentry category-newsletter\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" ><div class=\"blog-meta\"><\/div><div class='entry-content-wrapper clearfix standard-content'><header class=\"entry-content-header\" aria-label=\"Post: Mitteilung \u00fcber ergebnislose Au\u00dfenpr\u00fcfung ist kein Verwaltungsakt [\u2026] \u00bb\"><h2 class='post-title entry-title '  itemprop=\"headline\" ><a href=\"https:\/\/www.weberlaw.de\/en\/mitteilung-ueber-ergebnislose-aussenpruefung\/\" rel=\"bookmark\" title=\"Permanent Link: Mitteilung \u00fcber ergebnislose Au\u00dfenpr\u00fcfung ist kein Verwaltungsakt [\u2026] \u00bb\">Mitteilung \u00fcber ergebnislose Au\u00dfenpr\u00fcfung ist kein Verwaltungsakt [\u2026] \u00bb<span class=\"post-format-icon minor-meta\"><\/span><\/a><\/h2><span class=\"post-meta-infos\"><time class=\"date-container minor-meta updated\"  itemprop=\"datePublished\" datetime=\"2026-07-27T21:32:26+00:00\" >July 27, 2026<\/time><span class=\"text-sep\">\/<\/span><span class=\"blog-categories minor-meta\">in <a href=\"https:\/\/www.weberlaw.de\/de\/category\/newsletter\/\" rel=\"tag\">Newsletter<\/a><\/span><span class=\"text-sep\">\/<\/span><span class=\"blog-author minor-meta\">by <span class=\"entry-author-link\"  itemprop=\"author\" ><span class=\"author\"><span class=\"fn\"><a href=\"https:\/\/www.weberlaw.de\/en\/author\/weber\/\" title=\"Posts by Konstantin Weber\" rel=\"author\">Konstantin Weber<\/a><\/span><\/span><\/span><\/span><\/span><\/header><div class=\"entry-content\"  itemprop=\"text\" ><p>Nach \u00a7 173 Abs. 2 Satz 1 AO k\u00f6nnen Steuerbescheide, soweit sie aufgrund einer Au\u00dfenpr\u00fcfung ergangen sind, nur aufgehoben oder ge\u00e4ndert werden, wenn eine Steuerhinterziehung oder eine leichtfertige Steuerverk\u00fcrzung vorliegt. Dies gilt nach \u00a7 173 Abs. 2 Satz 2 AO auch in den F\u00e4llen, in denen eine Mitteilung nach \u00a7 202 Abs. 1 Satz 3 [&hellip;]<\/p>\n<\/div><footer class=\"entry-footer\"><\/footer><div class='post_delimiter'><\/div><\/div><div class=\"post_author_timeline\"><\/div><span class='hidden'>\n\t\t\t\t<span class='av-structured-data'  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" >\n\t\t\t\t\t\t<span itemprop='url'>https:\/\/www.weberlaw.de\/wp-content\/uploads\/2024\/11\/weber-law-firm-tax-law-karlsruhe-ettlingen-2.png<\/span>\n\t\t\t\t\t\t<span itemprop='height'>0<\/span>\n\t\t\t\t\t\t<span itemprop='width'>0<\/span>\n\t\t\t\t<\/span>\n\t\t\t\t<span class='av-structured-data'  itemprop=\"publisher\" itemtype=\"https:\/\/schema.org\/Organization\" itemscope=\"itemscope\" >\n\t\t\t\t\t\t<span itemprop='name'>Konstantin Weber<\/span>\n\t\t\t\t\t\t<span itemprop='logo' itemscope itemtype='https:\/\/schema.org\/ImageObject'>\n\t\t\t\t\t\t\t<span itemprop='url'>https:\/\/www.weberlaw.de\/wp-content\/uploads\/2024\/11\/weber-law-firm-tax-law-karlsruhe-ettlingen-2.png<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t\t\t<\/span><span class='av-structured-data'  itemprop=\"author\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/Person\" ><span itemprop='name'>Konstantin Weber<\/span><\/span><span class='av-structured-data'  itemprop=\"datePublished\" datetime=\"2026-07-27T21:32:26+00:00\" >2026-07-27 21:32:26<\/span><span class='av-structured-data'  itemprop=\"dateModified\" itemtype=\"https:\/\/schema.org\/dateModified\" >2026-07-27 21:35:54<\/span><span class='av-structured-data'  itemprop=\"mainEntityOfPage\" itemtype=\"https:\/\/schema.org\/mainEntityOfPage\" ><span itemprop='name'>Mitteilung \u00fcber ergebnislose Au\u00dfenpr\u00fcfung ist kein Verwaltungsakt [\u2026] \u00bb<\/span><\/span><\/span><\/article><article class=\"post-entry post-entry-type-standard post-entry-2992 post-loop-2 post-parity-even single-big  post-2992 post type-post status-publish format-standard hentry category-newsletter\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" ><div class=\"blog-meta\"><\/div><div class='entry-content-wrapper clearfix standard-content'><header class=\"entry-content-header\" aria-label=\"Post: Kein Feststellungsinteresse f\u00fcr eine Nichtigkeitsfeststellungsklage gegen eine Pr\u00fcfungsanordnung [\u2026] \u00bb\"><h2 class='post-title entry-title '  itemprop=\"headline\" ><a href=\"https:\/\/www.weberlaw.de\/en\/kein-feststellungsinteresse-gegen-eine-pruefungsanordnung\/\" rel=\"bookmark\" title=\"Permanent Link: Kein Feststellungsinteresse f\u00fcr eine Nichtigkeitsfeststellungsklage gegen eine Pr\u00fcfungsanordnung [\u2026] \u00bb\">Kein Feststellungsinteresse f\u00fcr eine Nichtigkeitsfeststellungsklage gegen eine Pr\u00fcfungsanordnung [\u2026] \u00bb<span class=\"post-format-icon minor-meta\"><\/span><\/a><\/h2><span class=\"post-meta-infos\"><time class=\"date-container minor-meta updated\"  itemprop=\"datePublished\" datetime=\"2026-07-24T09:54:48+00:00\" >July 24, 2026<\/time><span class=\"text-sep\">\/<\/span><span class=\"blog-categories minor-meta\">in <a href=\"https:\/\/www.weberlaw.de\/de\/category\/newsletter\/\" rel=\"tag\">Newsletter<\/a><\/span><span class=\"text-sep\">\/<\/span><span class=\"blog-author minor-meta\">by <span class=\"entry-author-link\"  itemprop=\"author\" ><span class=\"author\"><span class=\"fn\"><a href=\"https:\/\/www.weberlaw.de\/en\/author\/weber\/\" title=\"Posts by Konstantin Weber\" rel=\"author\">Konstantin Weber<\/a><\/span><\/span><\/span><\/span><\/span><\/header><div class=\"entry-content\"  itemprop=\"text\" ><p>Sachverhalt Der Kl\u00e4ger veranstaltete Musik-Festivals. Er engagierte K\u00fcnstler und Produktionsgesellschaften, deren Gagen dem Steuerabzug nach \u00a7 50a Abs. 1 EStG unterlagen. Als Verg\u00fctungsschuldner war der Kl\u00e4ger f\u00fcr die Steuer einbehaltungs-, anmeldungs- und abf\u00fchrungspflichtig. Die Steueranmeldungen reichte er zun\u00e4chst beim Finanzamt (FA A) ein, ab dem Jahr 2014 beim Bundeszentralamt f\u00fcr Steuern (BZSt). Am 15.09.2015 ordnete [&hellip;]<\/p>\n<\/div><footer class=\"entry-footer\"><\/footer><div class='post_delimiter'><\/div><\/div><div class=\"post_author_timeline\"><\/div><span class='hidden'>\n\t\t\t\t<span class='av-structured-data'  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" >\n\t\t\t\t\t\t<span itemprop='url'>https:\/\/www.weberlaw.de\/wp-content\/uploads\/2024\/11\/weber-law-firm-tax-law-karlsruhe-ettlingen-2.png<\/span>\n\t\t\t\t\t\t<span itemprop='height'>0<\/span>\n\t\t\t\t\t\t<span itemprop='width'>0<\/span>\n\t\t\t\t<\/span>\n\t\t\t\t<span class='av-structured-data'  itemprop=\"publisher\" itemtype=\"https:\/\/schema.org\/Organization\" itemscope=\"itemscope\" >\n\t\t\t\t\t\t<span itemprop='name'>Konstantin Weber<\/span>\n\t\t\t\t\t\t<span itemprop='logo' itemscope itemtype='https:\/\/schema.org\/ImageObject'>\n\t\t\t\t\t\t\t<span itemprop='url'>https:\/\/www.weberlaw.de\/wp-content\/uploads\/2024\/11\/weber-law-firm-tax-law-karlsruhe-ettlingen-2.png<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t\t\t<\/span><span class='av-structured-data'  itemprop=\"author\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/Person\" ><span itemprop='name'>Konstantin Weber<\/span><\/span><span class='av-structured-data'  itemprop=\"datePublished\" datetime=\"2026-07-24T09:54:48+00:00\" >2026-07-24 09:54:48<\/span><span class='av-structured-data'  itemprop=\"dateModified\" itemtype=\"https:\/\/schema.org\/dateModified\" >2026-07-24 09:58:54<\/span><span class='av-structured-data'  itemprop=\"mainEntityOfPage\" itemtype=\"https:\/\/schema.org\/mainEntityOfPage\" ><span itemprop='name'>Kein Feststellungsinteresse f\u00fcr eine Nichtigkeitsfeststellungsklage gegen eine Pr\u00fcfungsanordnung [\u2026] \u00bb<\/span><\/span><\/span><\/article><article class=\"post-entry post-entry-type-standard post-entry-2979 post-loop-3 post-parity-odd post-entry-last single-big  post-2979 post type-post status-publish format-standard hentry category-newsletter\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" ><div class=\"blog-meta\"><\/div><div class='entry-content-wrapper clearfix standard-content'><header class=\"entry-content-header\" aria-label=\"Post: Tateinheit oder Tatmehrheit bei Umsatzsteuerhinterziehung [\u2026] \u00bb\"><h2 class='post-title entry-title '  itemprop=\"headline\" ><a href=\"https:\/\/www.weberlaw.de\/en\/tateinheit-oder-tatmehrheit-bei-umsatzsteuerhinterziehung\/\" rel=\"bookmark\" title=\"Permanent Link: Tateinheit oder Tatmehrheit bei Umsatzsteuerhinterziehung [\u2026] \u00bb\">Tateinheit oder Tatmehrheit bei Umsatzsteuerhinterziehung [\u2026] \u00bb<span class=\"post-format-icon minor-meta\"><\/span><\/a><\/h2><span class=\"post-meta-infos\"><time class=\"date-container minor-meta updated\"  itemprop=\"datePublished\" datetime=\"2026-07-20T18:12:46+00:00\" >July 20, 2026<\/time><span class=\"text-sep\">\/<\/span><span class=\"blog-categories minor-meta\">in <a href=\"https:\/\/www.weberlaw.de\/de\/category\/newsletter\/\" rel=\"tag\">Newsletter<\/a><\/span><span class=\"text-sep\">\/<\/span><span class=\"blog-author minor-meta\">by <span class=\"entry-author-link\"  itemprop=\"author\" ><span class=\"author\"><span class=\"fn\"><a href=\"https:\/\/www.weberlaw.de\/en\/author\/weber\/\" title=\"Posts by Konstantin Weber\" rel=\"author\">Konstantin Weber<\/a><\/span><\/span><\/span><\/span><\/span><\/header><div class=\"entry-content\"  itemprop=\"text\" ><p>\u00c4nderung der Rechtsprechung im Verh\u00e4ltnis von Umsatzsteuervoranmeldungen zur Umsatzsteuerjahreserkl\u00e4rung bei Steuerhinterziehung Unrichtige, unvollst\u00e4ndige oder unterlassene Umsatzsteuervoranmeldungen und die denselben Besteuerungszeitraum betreffende unrichtige, unvollst\u00e4ndige oder unterlassene Umsatzsteuerjahreserkl\u00e4rung sind unterschiedliche prozessuale Taten im Sinne von \u00a7 264 Abs. 1 StPO. In F\u00e4llen, in denen der Senat die Abgabe unrichtiger Umsatzsteuervoranmeldungen als mitbestrafte Vortat einer nachfolgend abgegebenen Umsatzsteuerjahreserkl\u00e4rung [&hellip;]<\/p>\n<\/div><footer class=\"entry-footer\"><\/footer><div class='post_delimiter'><\/div><\/div><div class=\"post_author_timeline\"><\/div><span class='hidden'>\n\t\t\t\t<span class='av-structured-data'  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" >\n\t\t\t\t\t\t<span itemprop='url'>https:\/\/www.weberlaw.de\/wp-content\/uploads\/2024\/11\/weber-law-firm-tax-law-karlsruhe-ettlingen-2.png<\/span>\n\t\t\t\t\t\t<span itemprop='height'>0<\/span>\n\t\t\t\t\t\t<span itemprop='width'>0<\/span>\n\t\t\t\t<\/span>\n\t\t\t\t<span class='av-structured-data'  itemprop=\"publisher\" itemtype=\"https:\/\/schema.org\/Organization\" itemscope=\"itemscope\" >\n\t\t\t\t\t\t<span itemprop='name'>Konstantin Weber<\/span>\n\t\t\t\t\t\t<span itemprop='logo' itemscope itemtype='https:\/\/schema.org\/ImageObject'>\n\t\t\t\t\t\t\t<span itemprop='url'>https:\/\/www.weberlaw.de\/wp-content\/uploads\/2024\/11\/weber-law-firm-tax-law-karlsruhe-ettlingen-2.png<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t\t\t<\/span><span class='av-structured-data'  itemprop=\"author\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/Person\" ><span itemprop='name'>Konstantin Weber<\/span><\/span><span class='av-structured-data'  itemprop=\"datePublished\" datetime=\"2026-07-20T18:12:46+00:00\" >2026-07-20 18:12:46<\/span><span class='av-structured-data'  itemprop=\"dateModified\" itemtype=\"https:\/\/schema.org\/dateModified\" >2026-07-20 18:29:57<\/span><span class='av-structured-data'  itemprop=\"mainEntityOfPage\" itemtype=\"https:\/\/schema.org\/mainEntityOfPage\" ><span itemprop='name'>Tateinheit oder Tatmehrheit bei Umsatzsteuerhinterziehung [\u2026] \u00bb<\/span><\/span><\/span><\/article><div class='single-big'><nav class='pagination'><span class='pagination-meta'>Page 1 of 43<\/span><span class='current'>1<\/span><a href='https:\/\/www.weberlaw.de\/en\/wp-json\/wp\/v2\/pages\/300\/page\/2\/' class='inactive next_page' >2<\/a><a href='https:\/\/www.weberlaw.de\/en\/wp-json\/wp\/v2\/pages\/300\/page\/3\/' class='inactive' >3<\/a><a href='https:\/\/www.weberlaw.de\/en\/wp-json\/wp\/v2\/pages\/300\/page\/2\/'>&rsaquo;<\/a><a href='https:\/\/www.weberlaw.de\/en\/wp-json\/wp\/v2\/pages\/300\/page\/43\/'>&raquo;<\/a><\/nav>\n<\/div><\/div><\/div>\n<\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":297,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-300","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>News - Weber | Recht &amp; 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