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Umsatzsteuer Newsletter 16/2017
VAT-group: Ministry of Finance implements court case law
The German Ministry of Finance has now implemented the Federal Court of Justice’s new case law and therefore now allows partnerships to be potential VAT-group members. However, this only applies if 100% shares in the partnership are held by the VAT-group or its subsidiaries. From a practical point of view, it is also pleasing that the German Ministry of Finance is sticking to its generous interpretation of the features of the organizational integration.
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Umsatzsteuer Newsletter 15/2017
Property developer cases: exclusion of legitimate expectations through sec 27 para 19 German VAT Act admissible (in part)
The Federal Fiscal Court recently published its first two decisions in principal proceedings regarding the settlement of past property developer cases. In its view, it is admissible to assess VAT against the supplier for the past, when the property developer requests a refund. This, however, requires that the supplier has a claim against the property developer for an additional VAT payment, which he can assign. If this is the case, sec 27 para 19 of the German VAT Act cannot be challenged. Thus, property developers continue to accrue interest on their tax refund claim.
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Umsatzsteuer Newsletter 14/2017
Insolvency terminates VAT group
The Federal Fiscal Court has decided that the controlling company's insolvency terminates the VAT-group, as does the insolvency of the controlled company. This also applies if the same trustee / insolvency administrator is appointed for the former controlling company and the previous controlled company by the court. This judgment by the Federal Fiscal Court serves to oppose an earlier circular of the Upper Tax Authority Frankfurt/Main regarding the insolvency of the controlling company.
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