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Umsatzsteuer Newsletter 14/2019
ECJ: Place of supply rules in respect of admission to events must be interpreted broadly – German view still up-to-date?
According to Art. 53 of the VAT Directive, the place of a supply of services, in terms of admission to events supplied to a taxable person, is the place where those events actually take place. However, the question remains as to which type of events are covered by this rule. The ECJ dealt with this in the case Srf konsulterna, which concerned courses for accounting, management and payroll consultants. Unsurprisingly, the ECJ favoured a rather broad interpretation. The extensive statements of the Advocate General regarding this case are also of particular interest. The German tax authorities may take this opportunity to adjust the relevant explanations as contained in the German VAT Circular.
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Umsatzsteuer Newsletter 13/2019
Brexit: Federal Central Tax Office provides guidance on application for input VAT refund of non-residents
Brexit continues to cast a long shadow into the future. Even from a VAT perspective, countless details have yet to be clarified. The German Federal Central Tax Office has therefore published two information letters. One letter is directed at German companies and one is for British companies. These letters contain explanations regarding the special issues to be taken into account when applying for input VAT refunds for 2018 and 2019 in the event of a hard Brexit as of 30 March 2019.
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Umsatzsteuer Newsletter 12/2019
Repayment of VAT based on civil law despite gross-price-agreements
After concluding a so-called gross price agreement, parties sometimes recognise that the supply is VAT-exempt. Normally these kinds of agreements do not allow for the recovery of VAT. On 20.02.2019, the Federal Court of Justice decided that such civil law claims may, sometimes, exist. A case’s chances of success, however, rest on its individual facts. Cases with a chance of success will be those where the views of the tax authorities, applicable at the time the contract was concluded, are subsequently regarded as being incorrect. The Federal Fiscal Court decided, in 2014, that the sale of patient customized cytostatic drugs by a hospital pharmacy, as part of its outpatient hospital treatments, is VAT-exempt.
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