The Federal Fiscal Court has decided that the controlling company's insolvency terminates the VAT-group, as does the insolvency of the controlled company. This also applies if the same trustee / insolvency administrator is appointed for the former controlling company and the previous controlled company by the court. This judgment by the Federal Fiscal Court serves to oppose an earlier circular of the Upper Tax Authority Frankfurt/Main regarding the insolvency of the controlling company.

Durch das Bürokratieentlastungsgesetz II hebt der Gesetzgeber die Grenze für Kleinbetragsrechnungen (§ 33 UStDV) von EUR 150 auf EUR 250 an. Die Änderung tritt rückwirkend zum 01.01.2017 in Kraft.

In its judgment of 4 May 2017 – C 274/15 – Commission/Luxemburg, the ECJ gave its opinion on the independence of associations and immediacy of the use of transactions within the meaning of Art. 132 para. 1 lit. f of the VAT Directive. This judgment is the first of a series of ECJ judgments on the interpretation of this regulation. Opinions on various aspects of further proceedings currently pending before the ECJ have already been published. The ECJ’s case law will have a significant impact on German law, as Germany has only implemented the Union tax exemption regulation for cost sharing associations to a very limited extent.