{"id":4110,"date":"2015-03-01T15:50:55","date_gmt":"2015-03-01T14:50:55","guid":{"rendered":"https:\/\/dufouradvokatur.194.150.248.68.dev-url.ch\/?post_type=avada_portfolio&#038;p=4110"},"modified":"2025-12-22T15:55:41","modified_gmt":"2025-12-22T14:55:41","slug":"bekanntmachungsleistungen-von-oder-an-gemeinnuetzige-organisationen","status":"publish","type":"avada_portfolio","link":"https:\/\/www.dufour-advokatur.ch\/en\/publikation\/bekanntmachungsleistungen-von-oder-an-gemeinnuetzige-organisationen\/","title":{"rendered":"Bekanntmachungsleistungen von oder an gemeinn\u00fctzige Organisationen"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-right:0px;--awb-padding-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-text fusion-title-size-four\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Abriss:<\/h4><\/div><div class=\"fusion-text fusion-text-1 fusion-text-no-margin\" style=\"--awb-margin-bottom:32px;\"><p>Baumann Lorant Roman, rechnungswesen&#038;controling 3\/2015, S. 34f.<\/p>\n<p>Ist eine gemeinn\u00fctzige Organisation an einem Sponsoring beteiligt, stellt sich die Frage, ob mehrwertsteuerrechtlich eine Spende, eine Bekanntmachungsleisung oder eine Werbeleistung vorliegt. Die ESTV hat auf den 1. Januar 2015 zu diesem Thema eine Praxis\u00e4nderung publiziert<\/p>\n<\/div><div ><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-1 fusion-button-default-span fusion-button-default-type\" style=\"--button_margin-bottom:60px;\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"\/wp-content\/uploads\/2025\/12\/2015_Baumann_Lorant_Roman_Bekanntmachungsleistungen_von_oder_an_gemeinnuetzige_Organisationen.pdf\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Publikation lesen<\/span><\/a><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"portfolio_category":[32],"portfolio_skills":[],"portfolio_tags":[],"class_list":["post-4110","avada_portfolio","type-avada_portfolio","status-publish","format-standard","hentry","portfolio_category-stiftungen-npo"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.9 - 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