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Umsatzsteuer Newsletter 18/2018
Triangulation supplies: ECJ eases restrictions and reduces risks
The ECJ has made triangulation supplies easier to carry out through its judgment in the case of Hans Bühler KG (judgment of 19.04.2018 - C-580/16). The simplification rule for triangulation supplies is also applicable if the intermediate is established or registered in the country of departure. This means that businesses could possibly avoid registrations abroad. The situation is to be analyzed against this background and the progress in the relevant countries is to be followed. The ECJ also restricts the importance of the formal requirements, as it views EC Sales Lists, which have not been filed or filed late, as being harmless. This could also apply to other formal requirements, such as invoicing.
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Umsatzsteuer Newsletter 17/2018
EU Commission draws up a proposal for a new “digital service tax”
In the EU Commission’s view, the existing corporate tax law has failed when it comes to the taxation of revenue generated by the digital economy. An interim tax of 3% on specific online revenues should be levied until the OECD has remedied the situation. Companies with a world-wide revenue exceeding EUR 750 million would be affected. The placing of online advertising, the facilitation of online sales portals and the sale of user data would all be taxed. Thus, the digital service tax would be focused on the USA’s internet giants.
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Umsatzsteuer Newsletter 16/2018
ECJ: Cut-off periods for input VAT deduction only permitted under limited conditions
The ECJ repeated in its Biosafe decision (judgment of 12.04.2018 – C-8/17), the reasoning contained in the case Volkswagen AG, namely that a national regulation, regarding a limitation period is not applicable in certain circumstances. Whereas the case Volkswagen AG considered an input VAT refund claim according to Directive 2008/9/EU, the case Biosafe concerned the regular taxation procedure. This decision may also have an impact on the German regulation regarding the Statute of Limitations, sec. 169 ff. German General Fiscal Code.
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