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Umsatzsteuer Newsletter 18/2017
ECJ: Tax authorities bound to examination decisions
In the past, the ECJ has often had to decide cases on VAT exempt intra-Community supplies. The most recent decision (decision of 14.06.2017 – legal case C-26/16), demonstrates an important procedural aspect: Where the tax authority has already examined the affected transactions and the existing documentation and did not object, it may not retroactively deny tax exemption due to the principle of legal certainty. This also applies beyond intra-Community supplies.
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Umsatzsteuer Newsletter 17/2017
German Federal Fiscal Court: VAT imposed on warnings pursuant to Act Against Unfair Competition
The German Federal Fiscal Court ruled by judgment of 21 December 2016 – XI R 27/14 on the VAT treatment of competitive warnings. The Federal Fiscal Court assumes a taxable supply from the admonisher to the competitor. From its point of view, the content of the service supplied is the opportunity to avoid a legal dispute. The remuneration for this service is the amount of the reimbursement that the admonisher pays. Entrepreneurs who charge competitors on the basis of the Act Against Unfair Competition will have to pay attention to VAT.
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Umsatzsteuer Newsletter 16/2017
VAT-group: Ministry of Finance implements court case law
The German Ministry of Finance has now implemented the Federal Court of Justice’s new case law and therefore now allows partnerships to be potential VAT-group members. However, this only applies if 100% shares in the partnership are held by the VAT-group or its subsidiaries. From a practical point of view, it is also pleasing that the German Ministry of Finance is sticking to its generous interpretation of the features of the organizational integration.
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