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VAT Newsletter 09/2019
The Federal Fiscal Court has made a landmark decision on communities of part owners: From a VAT perspective, communities of part owners no longer exist. Consequently, the “mystery” associated with communities of part owners lives on. Our newsletter advises you about the practical consequences of this decision and why it falls back to the tax authority to impose Federal Fiscal Court decisions with non-application decrees
The German Ministry of Finance provides comprehensive comments on the new regulations regarding the liability of operators of electronic marketplaces. Unfortunately, a number of practical issues that are relevant to marketplace operators remain unanswered.
In its decision of 15.11.2018, the Tax Court in Munich rejected a claim for a repayment of import duties in the case of subsequent reduced transfer prices. The court referred the question to the ECJ for a preliminary ruling (judgment of 20.12.2017, C-529/16 – Hamamatsu) and was therefore then bound by this ruling. The tax court decision is not final. A second referral to the ECJ by the Federal Fiscal Court does not appear to have been ruled out. Companies concerned should object to post-clearance recovery assessments and request that the procedure be suspended.
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