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Umsatzsteuer Newsletter 38/2023
Federal Fiscal Court: No splitting requirement when letting immovable property with operating equipment
The German Federal Fiscal Court (BFH) has ruled that no splitting requirement is applicable for the supply of rental services, which would require the supplies to be split into separate taxable (operating equipment) and VAT exempt parts (the letting of immovable property and buildings) pursuant to sec. 4 no. 12 sentence 2 UStG. In its decision of 22 March 2023, the BFH thus changes its case law in its implementation of the ECJ ruling in the proceedings C-516/21. Sec. 4 no. 12 sentence 2 UStG does not apply to the provision of permanently installed operating equipment if it is an ancillary supply to the VAT-exempt rental service as a main supply, which is VAT exempt pursuant to sec. 4 no. 12 sentence 1 lit. a UStG.
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Umsatzsteuer Newsletter 37/2023
Focus on recent decisions on German procedural and litigation law
“Being right and getting justice are two different things”. The success of appeals and legal remedies does not only depend on substantive law. Procedural and litigation law are also of crucial importance. The following recent decisions could be of critical significance in this respect: • Interpretation of decisions on appeals: (partial) decision on appeal and consequences for subsequent legal proceedings • Video hearing before the Fiscal Court and procedural error: proper composition of court • Accrual of 6% interest despite suspension of execution – is it unconstitutional? – Federal Fiscal Court proceedings pending • Hearing of oral evidence by the Fiscal Court.
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Umsatzsteuer Newsletter 36/2023
Platform Tax Transparency Act: Federal Central Tax Office publishes updated FAQ, data set and manual on technical implementation
Since 1 January 2023 already, platform operators have to deal with the question of whether they are affected by the reporting obligations under the Platform Tax Transparency Act. These obligations are extensive, associated with liability risks and force the implementation of new processes. This gives rise to a large number of practical questions, especially those of a technical nature. On 11 August 2023, the Federal Central Tax Office published an updated questionnaire and the draft of the official data set including technical guidance in order to answer application and implementation questions.
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