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Umsatzsteuer Newsletter 04/2020
Tax Court Thuringia: Letting of Car Spaces to Residential Tenants Subject to VAT
The Tax Court Thuringia regards the letting of car parking spaces to tenants of apartments to be a taxable supply. The judgement is not convincing in terms of content and contradicts the opinion of the tax authorities, as well as the case law of Germany’s highest tax court. If the Federal Fiscal Court follows the Tax Court Thuringia in the pending appeal proceedings, the ruling will be of considerable practical importance.
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Umsatzsteuer Newsletter 03/2020
Quick Fixes 2020 – Update
Some concerns currently exist as to the practical application of the Quick Fixes. However, it may be several weeks until the expected administrative circular is published by the Federal Ministry of Finance. The Explanatory Notes published on 20.12.2019, now also including guidelines from the VAT Committee, can serve as a guide. The final version contains some simplifications with regard to consignment stocks. On the other hand, a somewhat stricter approach appears to be emerging with regard to the communication of the correct VAT-ID. Tools for automated VAT-ID queries, such as the VAT-ID Verifier developed by us, can provide valuable assistance here.
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Umsatzsteuer Newsletter 02/2020
Brexit - FAQ
For years, the parties involved have been struggling with the legal structure of Brexit. This week, following the approval of the British House of Commons, the House of Lords and also the Queen approved the Withdrawal Agreement negotiated with the EU. The Agreement’s entry into force on 01.02.2020 is thus quasi sealed. The so-called hard Brexit should therefore be averted. In our latest Newsletter, we summarise for you what is actually going to happen on 01.02.2020 and set out which legal regulations in the field of customs and VAT law will, in the very near future, apply between the UK and the EU.
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