Umsatzsteuer Newsletter

Search

Umsatzsteuer Newsletter 13/2020
Tax Court of Lower Saxony: VAT group also covers non-economic activities
The Finance Court of Lower Saxony has established that a VAT group also extends to cover the non-economic activity of the controlling company. This means that supplies of services of a controlled company to the non-economic part of its controlling company are not subject to VAT. Furthermore, these transactions cannot be classified as supplies free of charge that are deemed to be subject to VAT. The judgement is not only relevant for the public sector, but also for non-profit institutions and mixed holdings.
mehr
Umsatzsteuer Newsletter 12/2020
German Federal Ministry of Finance changes principles for VAT classification of rental and leasing contracts
The German Federal Ministry of Finance has redefined the principles for the classification of rental and leasing contracts from a VAT perspective. In doing so, it has abandoned the reference to income tax law. In future, two aspects in particular will have to be anchored in rental and leasing contracts. Entrepreneurs should now review existing contracts. New rental and leasing contracts offer potential for design.
mehr
Umsatzsteuer Newsletter 11/2020
VAT measures being taken in Europe against effects of the Coronavirus (Update)
The coronavirus SARS-CoV-2 continues to hold the world firmly within its grip. New restrictions are being announced almost daily to contain the spread of the virus. Increasingly, new measures are being introduced to cushion the economic consequences. In Europe, every country has now put together an emergency package. These packages usually include measures in the area of VAT, which are aimed at improving the liquidity of companies. This newsletter provides you with an updated and comprehensive overview of what is happening.
mehr

Pages