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Umsatzsteuer Newsletter 17/2022
New scope of discretion for reduced VAT rates and place of supply for supplies made available virtually
On 6 April 2022, the VAT Directive was amended with regard to reduced VAT rates. Germany has thus been given additional flexibility and can now more effectively implement its coalition agreement objectives. The reform is characterised by carrots and sticks. A new scope of discretion is opened up and unpopular issues are being eliminated.
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Umsatzsteuer Newsletter 16/2022
ECJ: Fixed establishment through attribution of third-party human and technical resources
The legal requirements for fixed establishments are an ongoing source of questions for the ECJ. In previous judgments, the ECJ ruled that a subsidiary can constitute a fixed establishment of its parent company. In the legal case Berlin Chemie A. Menarini SRL (C-333/20), the ECJ was, once again, asked to consider the question of whether a taxable person, who uses the human and technical resources of an affiliated company, constitutes a fixed establishment.
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Umsatzsteuer Newsletter 15/2022
ECJ identifies further criteria for examining the VAT exemption of private hospitals
In 2014, the German Federal Fiscal Court ruled that private hospitals can provide hospital and medical care exempt from VAT by invoking Union law. Since then, there have been many individual cases of dispute between private hospitals and the tax authorities. The issue is often focused on whether the private hospitals fulfil the Union law requirement of “comparable social conditions”. Now, in its judgment of 7 April 2022 (C-228/20), the ECJ specified criteria, on the basis of which, the assessment is to be carried out.
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