{"id":1730,"date":"2022-08-07T15:14:00","date_gmt":"2022-08-07T13:14:00","guid":{"rendered":"https:\/\/www.gutachten-apt.de\/service\/?p=1730"},"modified":"2023-04-26T09:05:41","modified_gmt":"2023-04-26T07:05:41","slug":"neues-im-august-2022-mehrwertsteuer","status":"publish","type":"post","link":"https:\/\/www.gutachten-apt.de\/service\/neues-im-august-2022-mehrwertsteuer\/","title":{"rendered":"Neues im August 2022 | Mehrwertsteuer"},"content":{"rendered":"<p>Fiktive Abrechnung BGH:<\/p>\n<h2>Keine MwSt f\u00fcr Teilreparatur bei fiktiver Abrechnung<\/h2>\n<p>W\u00e4hlt der Gesch\u00e4digte den Weg der fiktiven Schadenabrechnung, kann er den Ersatz von Umsatzsteuer nicht verlangen. Dies gilt auch dann, wenn im Rahmen einer durchgef\u00fchrten Reparatur tats\u00e4chlich Umsatzsteuer angefallen ist. Eine Kombination fiktiver und konkreter Schadensberechnung ist insoweit nicht zul\u00e4ssig (hier: Teilreparatur zur Wiederherstellung der Verkehrssicherheit des Unfallfahrzeugs), hat der BGH entschieden.<br \/>\nDas muss man nun zur Kenntnis nehmen, wenngleich der Gesetzeswortlaut (\u201esoweit\u201c) und die Gesetzesbegr\u00fcndung aus dem Jahr 2001 eine andere Sprache sprechen (BGH, Urteil vom 05.04.2022, Az. VI ZR 7\/21, Abruf-Nr. 229299).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>W\u00e4hlt der Gesch\u00e4digte den Weg der fiktiven Schadenabrechnung, kann er den Ersatz von Umsatzsteuer nicht verlangen. Dies gilt auch dann, wenn im Rahmen einer durchgef\u00fchrten Reparatur tats\u00e4chlich Umsatzsteuer angefallen ist.<\/p>\n","protected":false},"author":1,"featured_media":1733,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"none","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"both","_seopress_redirections_param":"","_seopress_redirections_type":301,"_seopress_analysis_target_kw":"Mwst,Mehrwertsteuer,Teilreparatur","_themeisle_gutenberg_block_has_review":false,"footnotes":""},"categories":[2],"tags":[],"class_list":["post-1730","post","type-post","status-publish","format-standard","has-post-thumbnail","category-news"],"_links":{"self":[{"href":"https:\/\/www.gutachten-apt.de\/service\/wp-json\/wp\/v2\/posts\/1730","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gutachten-apt.de\/service\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gutachten-apt.de\/service\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gutachten-apt.de\/service\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gutachten-apt.de\/service\/wp-json\/wp\/v2\/comments?post=1730"}],"version-history":[{"count":1,"href":"https:\/\/www.gutachten-apt.de\/service\/wp-json\/wp\/v2\/posts\/1730\/revisions"}],"predecessor-version":[{"id":1732,"href":"https:\/\/www.gutachten-apt.de\/service\/wp-json\/wp\/v2\/posts\/1730\/revisions\/1732"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.gutachten-apt.de\/service\/wp-json\/wp\/v2\/media\/1733"}],"wp:attachment":[{"href":"https:\/\/www.gutachten-apt.de\/service\/wp-json\/wp\/v2\/media?parent=1730"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gutachten-apt.de\/service\/wp-json\/wp\/v2\/categories?post=1730"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gutachten-apt.de\/service\/wp-json\/wp\/v2\/tags?post=1730"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}