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Umsatzsteuer Newsletter 09/2019
VAT treatment of community of part owners
The Federal Fiscal Court has made a landmark decision on communities of part owners: From a VAT perspective, communities of part owners no longer exist. Consequently, the “mystery” associated with communities of part owners lives on. Our newsletter advises you about the practical consequences of this decision and why it falls back to the tax authority to impose Federal Fiscal Court decisions with non-application decrees
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Umsatzsteuer Newsletter 08/2019
The German Ministry of Finance comments on liability of operators of electronic marketplaces
The German Ministry of Finance provides comprehensive comments on the new regulations regarding the liability of operators of electronic marketplaces. Unfortunately, a number of practical issues that are relevant to marketplace operators remain unanswered.
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Umsatzsteuer Newsletter 07/2019
A look across the border
BAHRAIN introduces online portal for tax registrations +++ BRAZIL plans to introduce a standardized VAT system +++ INDIA extends the applicability of the reduced tax rate +++ CROATIA abolishes the local reverse charge mechanism for companies which are VAT registered +++ AUSTRIA plans to make operators of online market places liable for tax deficits +++ POLAND shortens deadline for classification of bad debt in order to reduce the tax base +++ PORTUGAL introduces reduced VAT rate for the supply of e-books +++ CZECH REPUBLIC plans to introduce a general reverse charge mechanism for all supplies +++ UK pushes “Making Tax Digital” initiative +++ USA extends obligation for online sellers to register for tax purposes.
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