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Umsatzsteuer Newsletter 41/2019
No VAT exemption for the operation of ATMs
Banks outsource some of their tasks to external service providers. Due to the (at least partial) VAT exemption of their output supplies, it is particularly important for banks that their service providers provide their supplies to the bank VAT-exempt. In the legal case Cardpoint (C-42/18), the ECJ ruled on such an outsourcing case. However, the ECJ assumed that the outsourced supply of service (operation of ATMs) was subject to VAT. Due to the ECJ's strongly case-by-case argumentation, it is not possible to draw too many conclusions for other supplies of services to banks.
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Umsatzsteuer Newsletter 40/2019
Implementation of the Quick Fixes 2020 on the home straight – part 2
In our last newsletter, we reported on the developments regarding the Quick Fixes 2020 and dealt with call-off stocks and proof of transport. In the current newsletter we take a look at the impact on chain transactions and the indication of the VAT-ID for the VAT exemption of intra-Community supplies.
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Umsatzsteuer Newsletter 39/2019
Implementation of the Quick Fixes 2020 on the home straight – part 1
The practical implementation of the Quick Fixes 2020 is currently the number 1 VAT topic for most companies and their tax advisors. The fact that a draft of the German law already exists for this is certainly beneficial. However, there are a number of detailed questions that make implementation difficult. It is therefore helpful that the EU has published draft Explanatory Notes following discussions in the VAT Expert Group and the Group on the future of VAT. These are not binding. However, it is to be hoped, that the Member States and their tax administrations will follow these guidelines. In this context, we would also like to draw your attention to our series of seminars on quick fixes, in which we address the various issues in detail. There are still places available for Frankfurt and Hamburg.
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