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To-go cups, salad bowls, balloons, cigarette butts and fireworks have one thing in common - they are made of single-use plastic and far too often end up in streets, parks or bodies of water after use. Even the extremely costly collection by cities and municipalities does not achieve a complete ridding of the environment of single-use plastic. On 15.05.2023, the German version of plastic taxation was published as Einwegkunststofffondsgesetz (Single-Use Plastic Fund Act). Companies should use the next few months to check whether they are affected and what preparations they need to make until the entry into force on 01.01.2024.
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In its judgment of 4 May 2023, the ECJ comments on the VAT treatment of the letting of a building including operating equipment. According to the ECJ, a uniform supply takes precedence over the splitting requirement. In the case of this decision, a VAT-exempt uniform supply was obvious. The German Federal Fiscal Court is now responsible for the final assessment. A number of practical consequences are to be expected for various VAT exemptions and the input VAT deduction. The decision is also likely to have an impact on parallel cases.
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One component of the quick fixes, that came into force on 01.01.2020, was the new regulation on transport allocation in chain transactions in the instance where the intermediary operator organizes the transport. The German legislator also implemented this regulation into national law and took the opportunity to legally regulate the transport assignment for all possible constellations. This has ensured legal certainty in practice. However, some questions remain unanswered. Now, after more than three years, the BMF is publishing its statement on the topic of chain transactions.
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