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Umsatzsteuer Newsletter 14/2021
Partnerships as controlled companies of a VAT group: ECJ overturns German restrictions
The ECJ ruled that – contrary to sec. 2.8 para 5a of the German VAT Circular and the opinion of the V. Senate of the Federal Fiscal Court – a partnership can constitute a controlled company of a VAT group even if not all shareholders are financially integrated into the controlling company. Compared to the previous national understanding, the ECJ thus extends the possibilities for a partnership to qualify as a controlled company. Until such time as the judgment is implemented by the German tax authorities, taxable persons should be able to choose which legal interpretation they wish to follow.
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Umsatzsteuer Newsletter 13/2021
E-Commerce: Federal Ministry of Finance comments on participation of online marketplaces in deemed chain transaction
On 01.04.2021 the German Ministry of Finance published a letter of guidance on the new e-commerce rules. After having presented the highlights contained in the Ministry’s letter, from the perspective of a distance seller, in our last Newsletter, today we explain the changes with reference to online marketplaces. The German Ministry of Finance’s explanations, including the numerous sample cases provided, contain some important clarifications and should facilitate the correct application of the complex legal provisions on deemed chain transactions.
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Umsatzsteuer Newsletter 12/2021
E-Commerce: Federal Ministry of Finance comments on changes regarding distance sales as of July 2021
The fundamentally revised regulations on distance sales will come into force on 01.07.2021. In view of the ongoing pandemic, the question arose as to whether their entry into force would be postponed yet again. In the meantime, it is now certain that there will be no further postponement. The German Ministry of Finance published a letter of guidance on the new regulations on 01.04.2021. We will discuss the content of the letter in two newsletters. In this newsletter, we present the highlights contained in the Ministry’s letter, from the perspective of a distance seller. Our next newsletter will present the changes with reference to online marketplaces.
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