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Umsatzsteuer Newsletter 32/2023
German Federal Fiscal Court: Declaration made in a later VAT period – remission of interest
Taxable persons must declare their VAT and input VAT in the correct tax period. If they fail to do so, there is a risk that late assessment interest will be charged in accordance with sec. 233a of the German Fiscal Code and that other sanctions may be imposed. In a recent decision, the Federal Fiscal Court clarified that late assessment interest is only justified to the extent that the taxable person actually received a liquidity advantage. All interest in excess of this must be waived. Affected taxable persons should submit a corresponding application.
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Umsatzsteuer Newsletter 31/2023
German e-invoicing obligation: e-invoices for domestic B2B supplies as of 2026
Things are getting serious: e-invoicing is to become mandatory in Germany. According to the current draft legislation, taxable persons will still be able to "test” the system until the end of 2025, but as of January 2026, e-invoices will have to be exchanged for all domestic B2B transactions between taxable persons established in Germany. There are currently no guidelines on how e-invoices are to be exchanged. Now, the task is to analyze and adapt invoicing processes and make ERP systems fit for the new e-invoicing obligation.
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Umsatzsteuer Newsletter 30/2023
Fixed establishment: New ECJ decision brings clarity for tolling cases
A pleasing decision by the ECJ on the issue of fixed establishments: In the case Cabot Plastics Belgium SA (C-232/22), the ECJ confirms that a taxable person established in a third country does not constitute grounds for the finding of a fixed establishment at the place where its service provider (provider of tolling services) is established, in this particular case, Belgium. This applies even if the service provider acts exclusively for the customer under an exclusive contract. The judgment should be transferable to taxable persons established in an EU Member State and therefore brings legal certainty to tolling service cases.
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