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Umsatzsteuer Newsletter 06/2013
Necessity of precise invoice information for intra-Community supplies
In its judgment of 14 November 2012, (file no. XI R 8/11), the Supreme Tax Court ruled that there will be no VAT-exemption if there is no statement on the invoice that the supply is a VAT-exempt intra-Community supply.
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Umsatzsteuer Newsletter 05/2013
ECJ rules swimming pools and water parks are VAT-exempt
By judgment of 21 February 2013, case C-18/12 – Zambek – the European Court of Justice (ECJ) ruled that entrance tickets for open-air swimming pools and water parks (aqua parks) are VAT-exempt. This judgment is of particular significance for the German legislature. It allows for more scope in the future and maybe even into the past.
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Umsatzsteuer Newsletter 04/2013
VAT deduction and legitimate ex-pectation – the ECJ continues its business-friendly jurisdiction
On 31 January 2013 the European Court of Justice has passed two more judgments in cases regarding legitimate expectation when deducting VAT. Principally, the customer has the right to deduct VAT even if the tax authority assumes that the supplier has not carried out any supply. If the tax authority wants to deny the deduction of VAT, even in such cases it is for the tax authority to prove that the customer knew or should have known about a tax fraud related to the supply.
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