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The VAT Committee of the EU Commission is currently looking into the VAT treatment of the sale of virtual products (eg “skins” from online video games) via digital platforms. The VAT Committee is to assess whether the principles of VAT law also apply to this digital business model. The VAT Committee’s working paper already indicates that conclusions can also be drawn from the upcoming opinion with regard to the trade in crypto art or NFTs via digital platforms.
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The current draft of the law for an e-invoicing obligation between domestic companies for their domestic B2B transactions has, once again, been modified. Based on the current proposals, changes would come into force, in stages, from 2025. The Federal Parliament has already voted in favour. However, the Federal Council has rejected the draft, meaning a mediation process must now commence.
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With the Future Financing Act that has now been passed, the legislator extends the VAT exemption for fund management to all Alternative Investment Funds. The change in law will take effect as early as 1 January 2024. Therefore, all parties concerned must adapt quickly. Our latest Newsletter provides an overview of the new legal situation and its key implications, particularly for fund managers.
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