Umsatzsteuer Newsletter

Search

Umsatzsteuer Newsletter 01/2022
Doubts concerning legality of taxation of (online) slot games
Since 1 July 2021, virtual and terrestrial slot games have been taxed differently. Terrestrial slot games continue to be subject to VAT, whereas virtual slot machine games are subject to the virtual slot games tax, which is based on the Racing Betting and Lottery Act. The Fiscal Court of Münster has now raised doubts about the legality of this unequal treatment in suspension of execution proceedings. For the industry sector, it remains to be seen how the Fiscal Courts will decide this issue in future main proceedings.
mehr
Umsatzsteuer Newsletter 45/2021
Interest prior to 2019: current administrative decision including period for lodging an appeal
On 08.12.2021, the state ministries of finance issued a general ruling on appeal proceedings against interest assessments for in accordance with sec. 233a and 238 of the German Fiscal Code. This ruling rejects appeals against interest that accrued prior to 1 January 2019, as being unfounded. Insofar as taxable persons have not yet paid the subject interest to the tax office, they must now prepare for a corresponding payment. Taxable persons who wish to raise doubts under EU law against the interest assessment will need to file a lawsuit within one year and may file a (renewed) application for suspension of execution.
mehr
Umsatzsteuer Newsletter 44/2021
A look across the border
+++ FRANCE ends prefinancing of import VAT and replaces the DEB +++ POLAND allows to opt for VAT for financial services and introduces e-invoicing platform and VAT groups +++ ROMANIA introduces voluntary e-invoicing for B2G and B2B +++ SLOVAKIA introduces measures to combat VAT fraud +++ UKRAINE taxes electronic services provided by foreign businesses +++ UNITED KINGDOM tightens rules on imports +++
mehr

Pages