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Umsatzsteuer Newsletter 21/2013
Partnerships as controlled members of a VAT group – plenty of scope for the practice
By judgment of 13 March 2013 (3 K 235/10), the tax court Munich recognized partnerships, for the first time, as being potential controlled members of a VAT group. This judgment allows plenty of scope for companies and also contributes to tenure neutrality.
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Umsatzsteuer Newsletter 20/2013
VAT exempt advice of an investment management company
Just like the European Court of Justice (judgment of 07 March 2013, legal case C-275/11 – GfBk), the Federal Fiscal Court acknowledges, in its latest decision of 11 April 2013, V R 51/10, that advisory services regarding investment recommendations for investment management companies are VAT exempt. Consultants, who charge fees for advising investment management companies regarding the purchase and sale of securities for the investment management company's special investment, benefit from these judgments.
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Umsatzsteuer Newsletter 19/2013
Federal Fiscal Court: No VAT deduction concerning criminal defence expenses
A limited company is not permitted to deduct VAT regarding the expenses incurred with respect to the criminal defence of its CEO even if the criminal charges are connected to his operating activities (Federal Fiscal Court, judgment of 11 April 2013, V R 29/10). The same applies for individual entrepreneurs. It only does not affect VAT deduction if proceedings are also taken against the company.
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