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Umsatzsteuer Newsletter 32/2020
Annual Tax Act 2020 (Part 1): Overview / entry into force / outlook
The German Federal Ministry of Finance has published the draft bill for an Annual Tax Law 2020. Extensive changes are planned in the area of VAT. In a short series, we will take up and examine one topic each day over the next few weeks. In this newsletter we will first give a general overview of the planned changes and when they could come into force.
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Umsatzsteuer Newsletter 31/2020
ECJ: Payments on premature termination of contracts are subject to VAT
In practice, the distinction between payment for damages and remuneration for a supply plays a recurring role. The ECJ recently ruled on this question in the case of Vodafone Portugal. In this ruling, the ECJ found that amounts paid by customers to their contractual partners in the event of premature termination of a contract, are subject to VAT. This ruling is significant for all companies which conclude contracts with a predetermined minimum period. However, as the German VAT Circular has, so far, taken a different view, the decision is likely to only have implications for the future.
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Umsatzsteuer Newsletter 30/2020
ECJ creates further uncertainty about the definition of “immovable property”
Does a server cabinet constitute part of a computer hosting centre building? The current decision of the ECJ of 02.07.2020 on this issue in the case A Oy (C-215/19) was eagerly awaited. This is because the facts of the case can be readily transferred to everyday business life in the plant and mechanical engineering sector. There, one is constantly exposed to the question of the possible connection of transactions to immovable property. Moreover, the ultimate answer to this question should be the same in all Member States. In practice, however, uniform application of the standards on the concept of immovable property within the European Union is still a long way off.
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