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Umsatzsteuer Newsletter 01/2019
Quick Fix regarding intra-Community supplies – problem for intra-Community transfer of goods?
On 4 December 2018, the ECOFIN adopted the so-called Quick Fixes, to operate as of 1 January 2020. The Quick Fix on intra-Community supplies of goods sees the purchaser’s VAT-ID-No. of another Member State than the Member State of departure as being a mandatory requirement for zero-rating. This will also apply to intra-Community transfers of goods, which are deemed to be supplies of goods. However, the VAT Directive does not stipulate input VAT deduction from intra-Community transfers of goods subject to VAT. Therefore, many business transactions, entered into in accordance with Art. 17 para 2 of the VAT Directive, which are usually outside the scope of VAT, are now threat-ened with a definitive VAT burden, if the requirements of the Article can no longer be met.
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Umsatzsteuer Newsletter 55/2018
ECJ clarifies doubts on tour operator margin scheme
Some people might use their free time over Christmas and the turn of the year to go to the mountains or perhaps book their next summer holiday. The man on the street will not worry about the VAT. However, those interested in VAT might ask themselves whether their travel agency charges them VAT at the standard rate or at the reduced rate, or whether the margin scheme applies. In any case, the ECJ recently dealt with these and other exciting issues concerning the travel industry in the legal case Alpenchalets Resort and Skarpa Travel.
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Umsatzsteuer Newsletter 54/2018
Federal Court restricts prohibition of compensation for VAT – input VAT, if applicable, assessed as tax-reducing
Until now, the BGH had held the view that input VAT amounts must, in general, not be taken into account when assessing VAT evasions due to the so-called “prohibition of compensation”. Since balancing was thus not permitted, the perpetrator’s claim for reimbursement against the tax office, on the basis of justified input VAT claims, could not eliminate the offence of tax evasion. The BGH has now abandoned the across-the-board application of this case law in favour of a balancing of input VAT and value-added tax, in certain cases.
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