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Umsatzsteuer Newsletter 25/2015
The ECJ softens the right to deduct VAT in the case Sveda. Taxable persons may now even deduct VAT in the case of the free use of capital goods. The judgment also comments on the question of whether and how taxable persons are entitled to deduct VAT in the case of grants. It is not only non-profit organizations that will benefit from this case law. The decision may also have an impact on the input VAT deduction of holding companies.
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Umsatzsteuer Newsletter 24/2015
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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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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