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Umsatzsteuer Newsletter 23/2021
Federal Ministry of Finance on the VAT exemption of services by undisclosed agents
It was already back in 2018, that the Federal Fiscal Court decided that the personal characteristics applicable for the VAT-exemption for cultural services (sec. 4 no. 20 lit. a German VAT Act), within the context of service commissions, also needed to be applied to the undisclosed agent's supply of service. On 9 June 2021, the Federal Ministry of Finance published a letter confirming that, in the future, this decision is to be generally applied. The German VAT Circular will be adjusted accordingly. Unfortunately, however, the Federal Ministry of Finance has refused to transfer the principles of the judgment to personal characteristics of other VAT exemptions. All undisclosed agents should check whether it is possible to settle accounts without VAT for the future and whether VAT refunds can be applied for the past.
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Umsatzsteuer Newsletter 22/2021
Federal Ministry of Finance: Place of supply for admission to events and online workshops
The Federal Ministry of Finance adapts the administrative guidelines on determining the place of supply, in the field of education and science, to the ECJ case law. The respective notification was published on 09.06.2021. From now on, the event location principle contained in art. 53 VAT Directive applies to events in the B2B sector with an open, as well as a closed, group of participants. At the same time, it is clarified that, for online seminars to taxable persons, the standard B2B rule according to art. 44 VAT Directive applies. Seminar providers and businesses from the event sector should immediately review the VAT assessment of their services.
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Umsatzsteuer Newsletter 21/2021
ECJ: letting of a property in the absence of own staff does not constitute a fixed establishment
The requirements for the existence of a fixed establishment are regularly put to the test at both a national and international level. In the current Titanium case (C-931/19), the ECJ was asked to decide whether a fixed establishment requires both human and technical resources available on site. In particular, the case concerned a property which was rented out and where no own staff was active on site.
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