Umsatzsteuer Newsletter

Search

Umsatzsteuer Newsletter 35/2023
ECJ on the application of the margin scheme: VAT paid in respect of the intra-Community acquisition does not reduce the taxable amount
A taxable dealer can opt for the application of the margin scheme, also in the case where he has acquired works of art via intra-community acquisition. The EJC confirmed this in its decision of 29 November 2018 in the case Mensing I (C-264/17). The question of how to determine the taxable amount for the resale of the works of art was not considered in this judgement. In the recent judgment dated 13 July 2023 in the case Mensing II (C-180/22), the ECJ came to the conclusion that the value added tax paid by the taxable dealer for the intra-community acquisition does not reduce the margin. Nevertheless, it can be advantageous for the taxable dealer to opt for the application of the margin scheme.
mehr
Umsatzsteuer Newsletter 34/2023
E-invoicing in Germany and the EU – an Update
The European "e-invoicing map" is becoming increasingly colourful. More and more EU Member States now intend to introduce a national e-invoicing obligation. The EU Council also authorized Germany and Romania to introduce obligatory e-invoicing by way of derogation from the provisions of the EU VAT Directive just recently. Nevertheless, most plans in the different countries involve the postponement of the initial date of introduction. In our newsletter we outline the new developments for selected countries.
mehr
Umsatzsteuer Newsletter 33/2023
ECJ: Spa taxes are no longer subject to VAT
The ECJ has ruled that a spa fee cannot be regarded as consideration for a taxable supply, in circumstances where the spa facilities can be used by anyone. As a result, input VAT deduction is no longer possible. On the positive side, however, spa fees are no longer subject to VAT. Municipalities will save themselves 7% in VAT.
mehr

Pages