FRANCE does not have a filing deadline for VAT refund applications and implements obligation of electronic in-voicing +++ ITALY shortens period for claiming input VAT deduction +++ CROATIA regulates correction possibilities and implements simplifications as regards import VAT +++ NORWAY increases the reduced VAT rate +++ POLAND postpones implementation of the Split-Payment-System +++ ROMANIA concretizes scope of application of the Split-Payment-System +++ HUNGARY publishes details regarding the obligatory electronic transmission of invoice details

More than three years ago, the Federal Fiscal Court de-cided that hospital treatments carried out by private hospitals could be VAT exempt. To date, the legislator has not amended the German VAT law in this regard, which is contrary to European law. In its current decision, the Federal Fiscal Court points to a possible VAT exemption, based on Union law, for medical care centers which are not licensed in accordance with sec. 95 of the Social Security Code V.

The German Ministry of Finance has implemented the Court’s legislation of 11 November 2015 – V R 37/14, according to which, VAT exemption following sec. 4 no. 12 sentence 1 lit. a German VAT Act also includes the leasing of furnished rooms or buildings if the leasing is long-term. Landlords are required to implement this new legislation from 1 January 2018. Input VAT adjustments following sec. 15a German VAT Act must be made if necessary.