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Umsatzsteuer Newsletter 36/2021
Fuel Cards – Draft of a Circular from German Ministry of Finance
The German Ministry of Finance (BMF) recently provided a draft of a BMF Circular entitled “VAT assessment of transactions in the fuel card business” to industry associations with a request for comments to be provided by 4 November 2021. The BMF Circular is intended to take effect as early as 01.01.2022. If it comes into force in the currently planned version, the BMF will overturn the customary structure of fuel card transactions and follow the ECJ in the Vega International case: fuel card transactions will generally be considered credit services. This results in an urgent need for action for all parties involved.
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Umsatzsteuer Newsletter 35/2021
VAT treatment of the publisher’s share – Federal Ministry of Finance’s letter of 14 October 2021
For a long time, it has remained unclear, from a VAT perspective, as to how the funds collected by the collecting societies and then distributed to the publishers (so-called publisher’s share) is to be treated. The Federal Ministry of Finance’s letter of 14 October 2021 now provides clarity. Under certain circumstances, there may exist supplies of services, subject to VAT, between collecting societies and publishers.
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Umsatzsteuer Newsletter 34/2021
ECJ denies VAT exemption for swimming lessons
In the legal case Dubrovin & Tröger GbR - Aquatics (C-373/19), the ECJ denied the VAT exemption for swimming lessons and thus confirmed its new definition of "school and university education". According to these standards, the scope of application of the VAT exemptions for educational services is considerably limited. As a result, part of the fiscal court case law will probably become obsolete quite soon. All education providers are affected by the decision and should now question the VAT assessment of their courses and events.
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