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Umsatzsteuer Newsletter 45/2018
Federal Fiscal Court confirms: single supply must be subject to an uniform VAT rate
The Federal Fiscal Court confirms the ECJ’s decision in the legal case Stadium Amsterdam, according to which a partial application of a reduced VAT rate in the case of a single supply is found to be out of the question.
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Umsatzsteuer Newsletter 44/2018
Federal Ministry of Finance extends transitional phase for supplies via stocks until the end of 2019
The Federal Ministry of Finance has extended the transitional phase for the VAT treatment of supplies via stocks until 31.12.2019. Hence, companies affected by this change have gained further time and presumably will only have to deal with this issue as 2020 approaches. Quick Fixes containing an EU-wide simplification rule for consignment stocks will then be implemented.
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Umsatzsteuer Newsletter 43/2018
German Federal Fiscal Court holds 6% interest rate to be unconstitutional as from 2012
The 8th Senate of the German Federal Fiscal Court has joined the 9th Senate. It also voiced serious doubts that the interest rate of 6% p.a. in sec 238 para 1 of the German General Fiscal Code is constitutional. According to the 8th Senate, this has even applied since (November) 2012. The German Federal Constitutional Court plans to decide on this question before the end of the year. Until then, taxpayers should appeal against all interest assessments and apply for suspension of enforcement.
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