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Umsatzsteuer Newsletter 34/2021
ECJ denies VAT exemption for swimming lessons
In the legal case Dubrovin & Tröger GbR - Aquatics (C-373/19), the ECJ denied the VAT exemption for swimming lessons and thus confirmed its new definition of "school and university education". According to these standards, the scope of application of the VAT exemptions for educational services is considerably limited. As a result, part of the fiscal court case law will probably become obsolete quite soon. All education providers are affected by the decision and should now question the VAT assessment of their courses and events.
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Umsatzsteuer Newsletter 33/2021
Update on the VAT treatment of recharging electric vehicles (e-charging)
In practice, a number of VAT problems are associated with the development of charging infrastructure. The European Commission's VAT Committee has now once again addressed this issue. However, many relevant questions (e.g. on fuel cards or provision of electricity free of charge in the retail sector) remain unanswered, all resulting in the persistence of legal uncertainty in many areas of application.
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Umsatzsteuer Newsletter 32/2021
Federal Ministry of Finance: Warning notices will be subject to VAT from 01.11.2021 onwards
Warning notices issued from 01.11.2021 onwards are subject to VAT. This is stated in the German Federal Ministry of Finance’s (BMF) recent letter dated 01.10.2021. In its 2016 decision (XI R 27/14) and its 2019 decision (XI R 1/17), the German Federal Fiscal Court assumed that a person issuing a warning notice provides a supply of services to the person being warned that is subject to VAT. The BMF now agrees with this view. For warning notices issued before 01.11.2021, the BMF letter contains a non-objection provision. Those issuing warning notices and their advisors must be prepared for this new administrative practice.
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