Umsatzsteuer Newsletter

Search

Umsatzsteuer Newsletter 31/2017
Customs authority temporarily discontinues querying tax IDs
When the Union Customs Code entered into force, the customs authority started requesting the provision of the tax IDs of employees, executives and supervisory board members when reassessing existing authorizations and applications for the granting of new authorizations. Many companies, however, subsequently expressed doubts as regards the lawfulness of these requests. The Tax Court in Düsseldorf has referred this question to the ECJ. In the meantime, the customs authority has amended its questionnaire for the reassessment of and applications for authorizations.
mehr
Umsatzsteuer Newsletter 30/2017
Only non-profit-making cost sharing associations are VAT exempt
In its judgments in legal cases C-616/15, C-326/15 and C-605/15, the ECJ ruled that Germany had violated the Union law on VAT exemption of cost sharing associations. According to national law, only associations in the form of so-called technology sharing groups of healthcare professionals are exempt pursuant to sec. 4 no. 14 letter d German VAT Act, and concern members belonging to the medical profession. However, according to the ECJ, all non-profit-making activities must benefit from the VAT exemption. The hopes of banks and insurance companies being in a position to also benefit have now effectively been shattered.
mehr
Umsatzsteuer Newsletter 29/2017
VAT refund procedure for non-resident taxable persons: small concessions and significant tightening of formal requirements
In a few days, on 30.09.2017, the deadline for filing input VAT refund applications for businesses resident in the EU for the year 2016 will expire. Just in time, with its letter of 22.09.2017, the Federal Ministry of Finance calls attention to small concessions and to a significant tightening of formal requirements. The intra-year exact temporal allocation of invoices is no longer of vital importance. However, a refund application is no longer considered as having been filed when specific information is missing. A subsequent amendment is not possible. The first application must be correct. The provisions regarding the attached invoices have also been tightened.
mehr

Pages