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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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Umsatzsteuer Newsletter 32/2015
BMF does (not) clarify essential questions of doubt regarding fractional transport
By letter dated 07/12/2015, the German Federal Ministry of Finance (Bundesfinanzministerium, BMF) gave its view on the so-called 'fractional transports' or 'fractional shipments'. The letter has three regulatory requirements. First, the applicability of the tax exemption for export deliveries or intra-Community deliveries in case of fractional transport. Second, the (incorrect) clarification that there are no chain transactions in case of fractional transports or shipments.
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