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.

In the case C-462/16 – Boehringer Ingelheim the ECJ has decided that a reduction of the taxable base is given although the person who benefits from the granted discount is not a recipient of the goods. The ECJ case was regarding discounts for the supply of medicine granted by pharmaceutical companies to private health insurance companies. The pharmaceutical companies can now expect a VAT refund. Other companies may also benefit from this judgement, in cases where they grant discounts to persons who are not part of the supply chain.

The customs law was slightly amended at the turn of the year. The customs tariff, as well as tariff suspension and tariff quotas were affected by these changes. The amendment to the customs tariff was not only editorial in nature, rather the tariff rates applicable to different prod-ucts were adjusted/reduced. Further, the formalities for issuing certificates of origin were changed. Both, the APS and CETA now require, in certain cases, the status of a registered exporter (REX).