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Umsatzsteuer Newsletter 06/2018
Focus on procedural law
Whether legal remedies lodged in VAT related proceedings are successful not only depends on substantive law, procedural law can also be of decisive importance. For example: Appeal against assessment of interest ++ Sufficient determination of the claim ++ Liability of the managing director in the case of insolvency ++ Burden of proof re the place of supply ++ Amended tax assessment issued between the pronouncement of judgment and notification of judgement.
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Umsatzsteuer Newsletter 05/2018
Taxation of travel services in Germany is contrary to European law
According to the ECJ decision of 08.02.2018, the taxation of travel service, in accordance with sec 25 of the German VAT Act, is contrary to the VAT Directive. Hence, Germa-ny will have to amend sec 25 of the German VAT Act. On the one hand, the scope of the margin taxation will have to be expanded to cover the supply of B2B services. On the other hand, the possibility of taxing the travel services, based on an overall margin will have to be denied. Until then, it should be borne in mind that double taxation or double nontaxation might apply to cross-border supplies. A positive outcome could be reached by referring directly to ECJ case law. For calculations and offers, as well as contracts, which relate to future projects, the planned tax changes should, as a precaution, be taken into consideration. However, there are also other outstanding issues.
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Umsatzsteuer Newsletter 04/2018
ECJ: No different VAT rates for a single supply
In its decision of 18.01.2018 in the case Stadium Amster-dam CV – C-463/16, the ECJ decided, that the same VAT rate must be applied to a single supply. A single supply may not be divided, for the purpose of applying both the standard VAT rate and the reduced VAT rate. Accordingly, the obligations to split the VAT rate, which are standardized in the national VAT law, violate Union law. This affects the obligations of splitting e.g. regarding accommodation services with breakfast/parking spaces, letting of immovable property with operating facilities and letting of sports facilities to another taxable person.
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