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Umsatzsteuer Newsletter 14/2015
ECJ ruling on supplies associated with letting and interpretation of Auto Lease Holland principles
A number of different supplies can be regarded as constituting a single supply. However, in principle, every supply must normally be regarded as being distinct and independent. The differentiation proves difficult in practice. The criteria are ambiguous. Fortunately, the ECJ has made clear statements regarding supplies associated with the letting of immovable property. Utility providers, landlords and tenants should check whether the charging of utilities practiced to date meets the criteria provided by the ECJ. In addition, the ECJ has concretized the principles of its decision in the case of Auto Lease Holland. Companies confronted with problems arising from the Auto Lease Holland case will have more legal certainty. Nevertheless, they should check whether their current practice is in conformity with the new ECJ principles.
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Umsatzsteuer Newsletter 13/2015
Self-disclosure: Prohibition of compensation and surcharge
The effectiveness of a voluntary self-disclosure depends on the payment of a surcharge; even from evasion amounts of as little as EUR 25,000. The legislature has, as from 1 January 2015, once again increased the amount to be paid. According to the fiscal authorities, the surcharge is to be paid, in full, by each accomplice. It is irrelevant whether the accomplice has gained a personal benefit from the act of evasion. Furthermore, VAT liability and input VAT deduction are not offset for the purposes of the assessment of the surcharge. For this reason, a heavy penalty might be due, even if there is no burden of payment from a VAT perspective.
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Umsatzsteuer Newsletter 12/2015
Reorganisation of chain transactions!?
There are new criteria regarding chain transactions. For determining the supply, to which the transport is ascribed, it is decisive when the second person acquiring the goods receives the power to dispose of the goods. This also applies if the second person acquiring the goods transports or dispatches the goods. Therefore, the transportation order, which the German legal practice has always referred to, loses its importance. All chain transactions must be thoroughly checked.
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