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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.
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Umsatzsteuer Newsletter 35/2017
A look across the border
POLAND plans to publish list of active taxable persons and postpones introduction of the split-payment-system +++ ROMANIA postpones introduction of the split-payment-system +++ SWITZERLAND lowers VAT rates +++ HUNGARY is being criticized by the EU Commission for its rules on the EKAER system +++ GERMANY is being criticized by the European Commission for its implementation of the VAT refund procedure
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Umsatzsteuer Newsletter 34/2017
Full VAT deduction on development costs?
The ECJ continues to soften the right to deduct VAT as seen in the legal case Iberdrola (C-132/16). This decision reignites the discussion about the question of the VAT treatment of development costs. The German Federal Fiscal Court’s case law and administrative opinion are, once again, on trial. Moreover, the decision may also be of general importance concerning VAT deduction.
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