Umsatzsteuer Newsletter

Search

Umsatzsteuer Newsletter 38/2017
ECJ: Postal address on invoice is sufficient
In its decision of 15.11.2017 in the legal cases Geissel and Butin – C-374/16 and C-375/16, the ECJ held that the address, where the issuer of an invoice carries out its economic activity, does not have to be specified in the invoice for the purpose of input VAT deduction. In the ECJ’s view, it is sufficient that the postal address used in the invoices is an address at which the supplier is contactable. This is a clear rejection by the ECJ of the rather narrow German point of view. The decision is also important as regards the recipient’s address.
mehr
Umsatzsteuer Newsletter 37/2017
Uncertain Remuneration – No Taxable Supply
With its decision of 30.08.2017 – XI R 37/14, concerning a poker player, the Federal Fiscal Court confirmed that a taxable supply requires a direct link between the supply and the remuneration. Where the provision of a payment is uncertain, the direct link might be found to be lacking. This Federal Fiscal Court decision follows the ECJ, which previously similarly decided a case concerning horse racing. In addition to many forms of racing and gaming, other sectors might also benefit from this case law.
mehr
Umsatzsteuer Newsletter 36/2017
Ministry expands zero-rating for maritime transport and aviation
The German Federal Ministry of Finance has expanded the zero-rating for these sectors with regard to supplies at earlier stages of the commercial chain. However, the final use must (1) already be determined at the time of supply and (2) within the scope of the zero-rating. This situation will create significant work for the companies concerned, given that compliance by the end of the year is necessary due to the fact that the zero-rating is mandatory and the non-objection regulation only applies until 31.12.2017.
mehr

Pages