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Umsatzsteuer Newsletter 24/2013
Entry certificate: Non-objection deadline extended
The Federal Ministry of Finance’s final circular has been released and provides much needed relief in many aspects. However, the fiscal authority does not accommodate the tax payer in all aspects. The amended “non-objection provision” stands out as being the most potentially important change.
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Umsatzsteuer Newsletter 23/2013
VAT Groups: Federal Fiscal Court changes judicature
By judgment of 8 August 2013, the Federal Fiscal Court changed its judicature on the characteristic of organizational links thereby increasing the requirements for a VAT group. Companies should check if they still fulfill the requirements for a VAT group.
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Umsatzsteuer Newsletter 22/2013
Professional guardian’s services retroactively VAT exempt
Therefore, professional guardians can retroactively refer to the European Union law and claim tax refunds with re-troactive effect. The latest Supreme Tax Court and Euro-pean Court of Justice’s jurisdiction suggests that previous national tax exemption rules were interpreted too restrictively.
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