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Umsatzsteuer Newsletter 03/2016
Fireworks at the Federal Fiscal Court regarding VAT groups
According to the Federal Fiscal Court, it should be possible, under certain conditions, to qualify partnerships as controlled companies in a VAT group. This has not previously been possible under national law. However, much will remain the same. The Federal Fiscal Court’s ruling has fallen below expectations. It is unfortunate, that the scope of VAT groups has not been further expanded. It is positive, however, that the criterion of organizational integration has not been intensified. The undefined requirement of “institutionally ensured possibility of intervention“ is retained.
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Umsatzsteuer Newsletter 02/2016
Reform of VAT taxation of public bodies
The tax reform law 2015 introduced sec. 2b German VAT Act. This change has allowed the legislator to harmonize the legal situation for the taxation of legal entities under public law with the legal case law of the Federal Fiscal Court. There is now a special regulation for assistance services. Legal entities under public law will now act as entrepreneurs in the case of supplies worth less than EUR 30.678 and within the framework of asset management. It is to be expected that the Federal Ministry of Finance will issue an administrative circular regarding sec. 2b German VAT Act during the course of this year.
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Umsatzsteuer Newsletter 01/2016
Customs law - What 2016 will bring
2016 will be a challenging year for all companies in the import and export business. The legal situation, as regards customs clearance, will change fundamentally. As of 01.05.2016, the Union Customs Code, the Delegated Regulation and the Implementing Regulation will form the basis for import and export processing in the EU. These implementing acts will replace the Customs Code and the Customs Code Implementing Regulation. In addition to this, 2016 will bring further changes to customs law. These changes have partially applied since the beginning of the year. The KMLZ Customs Law Newsletter provides you with an overview of the main changes in customs law in 2016.
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