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Umsatzsteuer Newsletter 60/2020
Focus on new decisions on German procedural and litigation law
The success of appeals and legal remedies in VAT cases does not only depend on substantive law. Procedural law is also of decisive importance. The following specific aspects may be significant: Late-payment penalties possibly unconstitutional +++ General reference to criminal investigation report by the fiscal court +++ Procedural violation in cases of violation of the right to be heard +++ Inspection of files only on the premises of the court or the tax authorities +++ Electronic mailbox for lawyers mandatory in Bremen
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Umsatzsteuer Newsletter 59/2020
Due date of import VAT: New regulation will apply as from 1 December 2020
For years, companies, associations and interest-group based networks have been demanding, in vain, that a solution be found for companies to deal with the liquidity burden resulting from imports into Germany. In the Second Corona Tax Aid Act of 29 June 2020, the legislator amended the regulations on the due date of import VAT (see KMLZ VAT Newsletter 21 I 2020). According to the Federal Ministry of Finance letter of 6 October 2020, the new regulation will apply as from 1 December 2020.
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Umsatzsteuer Newsletter 58/2020
Invoice Amendment in the case of Incorrectly Applied Reverse Charge Scheme
If taxable persons mistakenly apply the reverse charge scheme, the supplier is required to pay the VAT to the tax office, including any late assessment interest. The customer could previously only claim input VAT upon receipt of a proper invoice. Therefore, there was no interest on refunds. Although the German fiscal authorities affirmed a retroactive invoice supplement for cases of domestic reverse charge, they denied a retroactive effect for alleged intra-Community supplies of services (article 196 of the VAT Directive). A first instance Fiscal Court contradicts this restriction in two recent judgements.
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