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Umsatzsteuer Newsletter 17/2014
Travel services: Federal Fiscal Court confirms non-conformity of German law with EC law
Once again, the German Federal Fiscal Court has confirmed that the German provision regarding the tour operator margin scheme is contradictory with respect to the provisions of the EC-VAT-Directive. As long as the legislator does not adjust section 25 of the German VAT Act, there are possible scenarios of non- or double-taxation in the case of cross-border supplies of travel services. Therefore, it is not only tour operators who should determine how to avoid double-taxation or whether the applicable laws allow for non-taxation. Event agencies and other industrial sector businesses recharging travel services may also be affected. Even intra-group cost transfers across the border should be monitored.
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Umsatzsteuer Newsletter 16/2014
Federal Fiscal Court upheld on time limits for input VAT deduction
The Federal Fiscal Court has confirmed its established case law on the time limits for input VAT deduction (deci-sion of 13 February 2014, V R 8/13). According to this decision, a taxable person must claim input VAT for the period in which the requirements for input VAT deduction are fulfilled. A claim made in a later period is not permitted. Where appropriate, the taxable person has to file an amended VAT return. Contrary to expectations, the Federal Tax Court has not yet decided whether a taxable person is entitled to recover import VAT in certain cases, without having the right to dispose of the goods.
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Umsatzsteuer Newsletter 15/2014
Revision of public sector taxation
There is now a new proposal for amending public sector taxation. Section 2b of the German VAT Act is being re-vised with a twofold intention, firstly to comply with the guidelines of the high court legislation and secondly, in an attempt to exclude cooperation between legal entities un-der public law from VAT.
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