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Umsatzsteuer Newsletter 45/2022
No taxable supplies in case of symbolic consideration
The Federal Fiscal Court has stated for the first time that in the case of a symbolic price no supply against remuneration is to be assumed and thus input VAT deduction is at risk. Even if the consideration is somewhat higher, the status as a taxable person can be lost if there is a so-called asymmetry between supplies and remuneration. In the case at hand, the plaintiff municipality was undone by the fact that the lease was ultimately settled by means of an additional grant.
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Umsatzsteuer Newsletter 44/2022
VAT exempt medical treatment within a therapeutic continuum
If supplies of services are provided within the framework of a therapeutic continuum, they can be classified as VAT exempt medical treatment, even if different taxable persons are involved in the continuum. This was confirmed by the German Federal Fiscal Court in its decision on the VAT exemption of the isolated storage of frozen sperm and oocytes in connection with cryopreservation, thus expressly contradicting the view of the tax authorities. However, the German Federal Fiscal Court did not clearly clarify in which circumstances the participation of several taxable persons would be considered as being irrelevant with a view to VAT exemption.
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Umsatzsteuer Newsletter 43/2022
German Federal Fiscal Court: Invoice without correct VAT amount cannot be amended with retroactive effect
In a recent ruling the German Fiscal Court did not recognize a retroactive invoice correction, as the tax statement on the particular invoices was materially incorrect. This raises many questions, since according to the previous opinion of the courts and the tax authorities, only an indeterminate, incomplete or obviously incorrect statement on an invoice was considered harmful. In the present case, however, the VAT indication was incorrect merely because of an incorrect legal assessment. Therefore, it is very surprising that the court did not refer the case to the ECJ.
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