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Umsatzsteuer Newsletter 24/2015
Federal Fiscal Court denounces nursing crisis
In the Federal Fiscal Court’s opinion, supplies by carers may be tax-free even if they are not regarded as “recognized organizations“. The Federal Fiscal Court specifically referred to the nursing crisis in Germany. The Court stated that such tax-free services are not only in the public interest, but are also in accordance with the principle of equal treatment.
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Umsatzsteuer Newsletter 23/2015
The German Federal Fiscal Court tightens the requirements for invoices
In a decision which had been given little attention up to now, the Federal Fiscal Court tightened the requirements for the deduction of input VAT from invoices. The Court held that taxable persons cannot deduct input VAT from invoices only showing the supplier’s P.O. box address. In this context, the Federal Fiscal Court indicated that this reasoning is also applicable in cases where the P.O. box address of the recipient of the supply is stated on the invoice. The judgement may have far-reaching effects, in particular for German companies.
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Umsatzsteuer Newsletter 22/2015
VAT consequences of Wage Tax changes for company events and small gifts
A few months ago, the Wage Tax regulations for company events and small gifts were changed. This change impacts on VAT. The Federal Ministry of Finance has now given its opinion on this issue. It is no surprise that the Wage Tax regulations may not be fully applied with respect to VAT. In principle, the regulations for Wage Tax are applicable for the VAT treatment for simplification purposes. However, there are also substantial differences between these two types of taxes. In particular, there is no identical treatment if the costs for a company event exceed the value of 110 € per participant.
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