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Umsatzsteuer Newsletter 02/2024
Fiscal Court: Principles of ECJ case P-GmbH applied for the first time – significance of good faith in Art 203 EU VAT Directive
Sec. 14c of the German VAT Act (stipulating the liability of unduly charged VAT) violates EU law in two respects. This was the decision of the Fiscal Court Cologne in proceedings conducted by KMLZ (judgment of 25.07.2023, 8 K 2452/21). On the one hand, there is no VAT liability arising in accordance with sec. 14c of the German VAT Act if there is no VAT risk as the invoice recipients are persons who are not entitled to claim input VAT deduction (in the case of the dispute, these were, among others, authorities, courts and arbitrators). On the other hand, there is no VAT liability in accordance with sec. 14c of the German VAT Act if the issuer of the invoice acted in good faith when it showed VAT in its invoice. The statements of the Cologne Fiscal Court are groundbreaking and significant for a large number of cases.
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Umsatzsteuer Newsletter 01/2024
DAC7 / PStTG: Federal Central Tax Office extends reporting deadline until 31 March 2024
New Year's gift for digital platforms: The Federal Central Tax Office is extending the deadline for reporting under DAC7 / PStTG for the 2023 calendar year until 31 March 2024. Nevertheless, affected platform operators should quickly collect the relevant data in preparation for the first report and create the technical requirements for transmission. The DAC7 Reporting Tool developed by KMLZ can provide support as a cloud-based solution.
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Umsatzsteuer Newsletter 50/2023
ECJ: members of a board of directors are not taxable persons, even with variable remuneration
Supervisory board members with fixed remuneration are not taxable persons. To date, jurisprudence has left open the question of whether supervisory board members with variable remuneration are always deemed to be taxable persons. The tax authorities have, so far, taken the middle road and have simplified matters considerably in the interests of practice: in principle, they have affirmed the status as a taxable person if the variable component of the total remuneration exceeds 10%. This view now appears to be outdated following the ECJ's latest judgment, in which it rejects the idea of a board member’s status as a taxable person solely being based on the payment of variable remuneration.
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