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Umsatzsteuer Newsletter 29/2023
ECJ: Resale of hotel contingents falls under the Tour Operator Margin Scheme
The Tour Operator Margin Scheme also applies to the resale of hotel contingents. What was already obvious following the ECJ judgment in the Alpenchalets Resorts case is now explicitly confirmed by the ECJ in its judgment of 29 June 2023. Switching to an intermediary business model is the only way out for businesses who purchase and sell hotel rooms to avoid the margin scheme.
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Umsatzsteuer Newsletter 28/2023
Federal Ministry of Finance’s letter on the VAT treatment of marketing fees and preliminary costs
The Federal Ministry of Finance (BMF) has supplemented the German Administrative VAT Guidelines (UStAE) concerning the VAT treatment of the passing-on of costs, thereby regulating typical cases of application. The BMF also provides further valuable guidance on the VAT classification of the passing on of costs. It has adopted the legal principles of the German Federal Fiscal Court (BFH) which the court established last year. Accordingly, it is crucial to determine in which party’s interest the costs are incurred.
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Umsatzsteuer Newsletter 27/2023
Environmental and packaging tax obligations in Hungary and Poland as of July 2023
Our eastern neighbours, Hungary and Poland, are now also tightening the reins on environmental regulations and the avoidance of single-use plastics. As early as July 2023, extended producer liability, green taxes and obligations arising from the implementation of the EU Single-Use Plastics Directive will take effect. Foreign entrepreneurs and web shops that place packaging or certain products qualified as environmentally harmful on the market in Hungary and Poland must now comply with these obligations.
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