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Umsatzsteuer Newsletter 24/2019
Federal Fiscal Court: VAT on copyright warnings
Warnings issued pursuant to copyright law are subject to VAT. This was decided by the Federal Fiscal Court in its decision of 13.02.2019 - XI R 1/17. The Court found that a warning given by a copyright holder to an infringer constitutes a taxable supply. In the Federal Fiscal Court’s view, a supply exists in the fact that the warning party gives the warned party the opportunity to avoid a legal dispute. The amount of reimbursement paid by the warned party is the remuneration for the supply. The decision raises follow-up questions. It is also important for other areas of intellectual property, e.g. trademark law.
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Umsatzsteuer Newsletter 23/2019
ECJ referral: Federal Fiscal Court raises doubts re VAT exemption for supplies of swimming lessons
According to the German tax courts, swimming lessons have, at least to date, undoubtedly fallen within the scope of the Union law VAT exemption as constituting part of “school and university tuition”. The ECJ, however, recently restricted the VAT exemption for the commercial supply of tuition services by defining the term “tuition” much more narrowly. This case law has now led to the Federal Fiscal Court raising doubts and referring three questions to the ECJ. The referral shows that the VAT exemption for the supply of commercial tuition services can currently not be determined with any significant degree of legal certainty.
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Umsatzsteuer Newsletter 22/2019
EU Commission proposes VAT exemption in order to strengthen the common security and defence policy
On 24.04.2019, the European Commission presented a proposal for a new VAT exemption. In addition to the VAT exemptions for NATO troops, a VAT exemption for supplies of goods and services to armed forces of other EU states will, in the future, also apply. A prerequisite for the application of the exemption is that the troops serve the common defence effort. For this reason, Articles 22, 143 and 151 of the VAT Directive are to be amended. The draft requires Member States to implement the amendments by 31.06.2022, at the latest.
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