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Umsatzsteuer Newsletter 09/2020
Pull a Rabbit Out Of a Hat Trick: Safeguarding Input VAT Deduction by Procuring Supplies via a Parent Company (Holding Company)
Structures in VAT are not common. In the recent case before the Tax Court in Lower Saxony, the parties involved tried to obtain input VAT deduction by contributing the input supplies to the subsidiary company as shareholder contributions free of charge. Is this the new "pull a rabbit out of a hat trick" in VAT law set up with a view to undermining the rules for input VAT deduction?
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Umsatzsteuer Newsletter 08/2020
VAT measures in the EU against effects of the Coronavirus (SARS-CoV-2)
The Coronavirus is spreading rapidly within the EU. In addition to restrictions on public life, companies in many EU member states are also struggling as a result of the virus. The national tax authorities are attempting to help affected companies by means of simplifications, extensions of deadlines and tax deferrals, all with a view to alleviating the negative effects of the Coronavirus. This newsletter provides an overview about the current situation.
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Umsatzsteuer Newsletter 07/2020
Current developments regarding the VAT exemption for private hospitals
In the case of private hospitals, the question of which criteria are to be applied in order to assess whether medical treatment supplies provided until the end of 2019 are VAT exempt remains in dispute. Since last year’s judgement of the German Federal Fiscal Court, special emphasis has been placed on examining the "economic efficiency" as defined by social law. This is the first time that a German fiscal court has dealt with this criterion. The ECJ has commented on the aspect of partial reimbursement of costs by social security institutions. A new legal situation will apply for the financial year 2020.
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