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Umsatzsteuer Newsletter 04/2021
Federal Ministry of Finance: Special regulations for travel services no longer apply to businesses from non-EU countries
According to the German Federal Ministry of Finance, businesses not resident in the EU will no longer be able to apply the Tour Operator Margin Scheme as from the start of 2021. If non-EU businesses organise trips to Germany, this may now result in a German VAT liability. On the other hand, input VAT from related input services can now be claimed. Those companies impacted by the changes should now check to ascertain the extent to which they are affected and determine whether they should restructure their business processes in order to avoid the associated disadvantages or to benefit from the advantages.
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Umsatzsteuer Newsletter 03/2021
ECJ partially questions the German practice of company car taxation
The ECJ comments on the consideration for the provision of a company car and calls the German practice of company car taxation partially into question. The ECJ's decision is based on a special individual case in which the ECJ affirmed that the provision of a company car was free of charge. In comparable cases, taxable persons can refer directly to the ECJ ruling and may possibly benefit in cross-border situations.
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Umsatzsteuer Newsletter 02/2021
Exemption of sec. 4 no. 13 German VAT Act contrary to EU law – a slap in the face of residential property owners
In its judgment of 17 December 2020 in the case WEG Tevesstraße (C-449/19), the ECJ ruled that the VAT exemption, in accordance with sec. 4 no. 13 of the German VAT Act, for certain supplies rendered by associations of residential property owners to their property owners is contrary to EU law. In the future, this VAT burden will lead to the worsening of the position of residential property owners, as compared to tenants and house owners.
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