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Umsatzsteuer Newsletter 22/2024
Sales mark-ups for group insurance contracts: IPT, VAT or VAT exempt?
Sales mark-ups for group insurance policies may be subject to Insurance Premium Tax (IPT), but do not have to be. In a recently published judgement, the Fiscal Court Köln commented on the issue of IPT on sales mark-ups and opposed the tax authorities view. The IPT for sales mark-ups was rejected. Now it is up to the Federal Fiscal Court. After its last ruling from 2016 concerning sales mark-ups, the Federal Fiscal Court will now have the opportunity to provide more clarity for taxpayers.
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Umsatzsteuer Newsletter 21/2024
Federal Fiscal Court comments on proof of status as taxable person in the absence of a VAT-ID number
In cross-border situations, it is often the case that you only have limited information about your business partners. Nevertheless, as a supplier, you must ensure that the VAT treatment of the supplies is correct. You must therefore trust that the information provided is correct. Obtaining the correct information from the customer is, in practice, not always easy. The current Federal Fiscal Court ruling of 31 January 2024 - V 20/21 deals with the question of what to do in such a case.
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Umsatzsteuer Newsletter 20/2024
ECJ comments on definition of single-purpose vouchers and B2B voucher distribution
Following a referral from the German Federal Fiscal Court, the ECJ has published its second judgment on the application of the still relatively new voucher regulations (ECJ, judgment of 18 April 2024 – C-68/23 – Finanzamt O). While the judgement provides clarification on the requirements for single-purpose vouchers, there remains substantial uncertainty as to where their B2B-resale is to be taxed.
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