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Umsatzsteuer Newsletter 44/2022
VAT exempt medical treatment within a therapeutic continuum
If supplies of services are provided within the framework of a therapeutic continuum, they can be classified as VAT exempt medical treatment, even if different taxable persons are involved in the continuum. This was confirmed by the German Federal Fiscal Court in its decision on the VAT exemption of the isolated storage of frozen sperm and oocytes in connection with cryopreservation, thus expressly contradicting the view of the tax authorities. However, the German Federal Fiscal Court did not clearly clarify in which circumstances the participation of several taxable persons would be considered as being irrelevant with a view to VAT exemption.
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Umsatzsteuer Newsletter 43/2022
German Federal Fiscal Court: Invoice without correct VAT amount cannot be amended with retroactive effect
In a recent ruling the German Fiscal Court did not recognize a retroactive invoice correction, as the tax statement on the particular invoices was materially incorrect. This raises many questions, since according to the previous opinion of the courts and the tax authorities, only an indeterminate, incomplete or obviously incorrect statement on an invoice was considered harmful. In the present case, however, the VAT indication was incorrect merely because of an incorrect legal assessment. Therefore, it is very surprising that the court did not refer the case to the ECJ.
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Umsatzsteuer Newsletter 42/2022
Input VAT apportionment for mixed-use properties
With the letter, dated 20 October 2022, the Federal Ministry of Finance has implemented the long standing Federal Fiscal Court case law regarding the determination of input VAT apportionment pursuant to Section 15 (4) of the German VAT Act for mixed-used properties. With its letter, the Federal Ministry of Finance binds the tax administration to the interpretation of the Federal Fiscal Court in conformity with the VAT Directive and ECJ case law. This is an important step. The input VAT must be apportioned based on an appropriate apportionment formula, which will be determined and selected by the taxpayer. The tax authorities can only check whether the method is suitable.
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