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Umsatzsteuer Newsletter 30/2024
ECJ: group company as a fixed establishment of another group company?
In the case Adient (C-533/22), the ECJ again addressed the criteria for determining fixed establishments. The core issue (once again) was to clarify in what circumstances a group company is to be considered a fixed establishment of another group company. The ECJ’s comments are pleasingly clear and should assist companies to identify fixed establishments in group structures.
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Umsatzsteuer Newsletter 29/2024
Significant simplifications for input VAT deduction –a bright spot for legal entities under public law
In the context of the new regulation of sec. 2b of the German VAT Act, many legal entities under public law are falling within the scope of VAT more quickly and more frequently. This often goes hand in hand with the right to deduct input VAT. It is good and important that the tax authorities, with a letter of the German Federal Ministry of Finance, are now providing administrative simplifications for the deduction and adjustment of input VAT.
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Umsatzsteuer Newsletter 28/2024
Will the ECJ overturn the apportionment requirement for supplies of accommodation services?
The German Federal Fiscal Court has given the ECJ the opportunity to overturn the national apportionment requirement for supplies of accommodation services. The perseverance of the hotel industry could soon be rewarded. Those businesses affected should consider taking precautions in order to benefit retroactively from a legislative change.
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