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Umsatzsteuer Newsletter 18/2019
Input VAT deduction for membership fees for professional associations
With its decision of 13.12.2018 (V R 45/17), the Federal Fiscal Court decided, for the first time, that membership fees of professional associations may partially be subject to VAT which allows them to benefit from input VAT deduction. This also depends on the extent to which the professional association is exempt from corporate tax.
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Umsatzsteuer Newsletter 17/2019
National digital services tax: France takes its gloves off
The recent EU level failure of the project to introduce a European-wide digital services tax has resulted in France being the first European country to draw up a bill for a national digital services tax. German companies may also be affected by this tax, the introduction of which is planned, with retroactive effect, as of 01.01.2019. Other EU Member States may now also feel compelled to introduce a national digital services tax. In addition, the French draft law is likely to influence the debate on a global digital services tax at G7, G20 and OECD level.
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Umsatzsteuer Newsletter 16/2019
ECJ limits VAT exemption of commercial educational services
In the legal case A & G Fahrschul-Akademie (C-449/17), the ECJ denied VAT-exemption for driving lessons. Here, the court interpreted the requirements for exempted supplies of commercial education services in accordance with Art. 132 para 1 (i) and (j) of the VAT Directive more strictly than before. The decision is therefore important not only for the driving school sector but for all providers of commercial educational service supplies.
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