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The German Federal Fiscal Court has given the ECJ the opportunity to overturn the national apportionment requirement for supplies of accommodation services. The perseverance of the hotel industry could soon be rewarded. Those businesses affected should consider taking precautions in order to benefit retroactively from a legislative change.
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No pleasure goes untaxed. This also applies to the upcoming 2024 European Football Championship. Business transactions related to the Championship must be correctly assessed under VAT law so that the hoped-for summer fairy tale in Germany does not turn into a VAT nightmare.
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Practical and positive developments: In a letter dated 17 May 2024, the tax authorities commented on the allocation of supplies to the economic sphere, as well as on documentation and the documentation deadline for the allocation decision with regard to the current ECJ and German Federal Fiscal Court jurisprudence. According to this, it is sufficient if the tax authorities are informed of objectively recognisable evidence, even after the documentation deadline (standard submission deadline for tax returns) has expired. However, this should be understood as a mere ‘stopgap’ if the documentation deadline has already been missed. The clear recommendation remains: The tax authorities should be informed about the allocation decision, in writing, prior to the expiry of the deadline.
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