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The German Ministry of Finance has implemented the Court’s legislation of 11 November 2015 – V R 37/14, according to which, VAT exemption following sec. 4 no. 12 sentence 1 lit. a German VAT Act also includes the leasing of furnished rooms or buildings if the leasing is long-term. Landlords are required to implement this new legislation from 1 January 2018. Input VAT adjustments following sec. 15a German VAT Act must be made if necessary.
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Umsatzsteuer Newsletter 40/2017
On 05.12.2017 the EU Finance Ministers adopted one Directive and two Regulations. These statutes will make it easier for e-commerce businesses to comply with VAT law. The MOSS procedure will, inter alia, be expanded to include distance sales. Platforms for distance sellers will be held liable for sales carried out by external merchants. A threshold for the supply of B2C services will be implemented and a lot more is introduced…
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Following the German Federal Fiscal Court’s decision, liability according to sec 25d para 1 German VAT Act is subject to significant obstacles. The recipient can be held liable for VAT for supplies on a previous stage in the supply chain only in exceptional circumstances. It is not enough that the acquirer is aware that the supplier is under criminal investigation. Evidence proving that the acquirer knew of the supplier’s intention not to pay VAT for the specific revenues when contracting is a precondition for the VAT liability of the acquirer.
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