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Umsatzsteuer Newsletter 02/2021
Exemption of sec. 4 no. 13 German VAT Act contrary to EU law – a slap in the face of residential property owners
In its judgment of 17 December 2020 in the case WEG Tevesstraße (C-449/19), the ECJ ruled that the VAT exemption, in accordance with sec. 4 no. 13 of the German VAT Act, for certain supplies rendered by associations of residential property owners to their property owners is contrary to EU law. In the future, this VAT burden will lead to the worsening of the position of residential property owners, as compared to tenants and house owners.
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Umsatzsteuer Newsletter 01/2021
Overview of upcoming VAT highlights in 2021
First of all, we would like to wish you a happy and successful 2021 VAT year! We look back at a turbulent 2020, in which many VAT changes planned for 2021 were pushed into the background. One more reason to get an overview of important VAT changes for 2021 at the turn of the year. The low-tax phase came to an end on 31 December 2020 and the Annual Tax Act 2020 includes a number of VAT changes. Some of them will take effect on 1 July 2021 (e.g. implementation of the e-commerce package).
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Umsatzsteuer Newsletter 63/2020
EU and UK agree on trade agreement as from 1 January 2021
For months, the EU and the United Kingdom (UK) have been negotiating an agreement to regulate their mutual relations after Brexit. After several missed deadlines, the parties finally reached a last minute agreement on 24 December 2020. This agreement is to apply as from 1 January 2021 and regulate, among other things, trade relations between the EU and UK. The previous Withdrawal Agreement remains unaffected. Our latest newsletter summarizes what the trade agreement means for VAT and customs law.
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