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Umsatzsteuer Newsletter 20/2022
Federal Ministry of Finance: The Reemtsma claim – aid in cases of failed input VAT deduction?
In its letter of 12 April 2022, the Federal Ministry of Finance commented, for the first time, on the ECJ judgment of 15 March 2007, the so-called direct claim (“Reemtsma claim”). Here, under certain conditions, recipients are granted a refund claim against the tax office, similar to input VAT deduction. However, the Federal Ministry of Finance has significantly restricted this claim. Union law is likely to oppose this narrow understanding of the Reemtsma claim.
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Umsatzsteuer Newsletter 19/2022
ECJ on the classification of city cards as (multi-purpose) vouchers
In its recent ruling on city cards, the ECJ was given its first opportunity to comment on the application of the VAT Directive's voucher regulations, as they are in effect since 1 January 2019. The key question was whether city cards can even be classified as vouchers. While the ECJ went on to find that it is possible for the city card in question to be classified as a voucher, specifically a multi-purpose voucher, it failed to establish any general principles, resulting in the loss of an opportunity to create some degree of legal certainty for the treatment of comparable instruments.
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Umsatzsteuer Newsletter 18/2022
Federal Ministry of Finance on the input VAT deduction of shareholders and pre-foundation companies
From now on, the German tax authorities will allow shareholders and pre-incorporated companies to deduct input VAT from purchases that subsequently accrue to a company outside of a taxable supply. In its letter of 12 April 2022, the German Federal Ministry of Finance sets out the requirements for the deduction of input VAT and refers to the relevant case law of the ECJ and the German Federal Fiscal Court, that was issued some time ago. According to this, the purchased supply must be transferable to the company and lead to a (planned) investment transaction for the company. In practice, this leads to complex delimitation issues.
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