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Umsatzsteuer Newsletter 36/2013
A look across the border
As usual, the end of the year sees many countries amending their VAT laws. This newsletter addresses the most relevant changes within the EU. The predominant issue is no longer changes in VAT rates but rather the fight against loss of tax revenue. It is not surprising that the scope of the reverse charge scheme will be further extended. Entrepreneurs doing business in the countries concerned may have to amend their EDP systems for the tax finding processes and the new reporting requirements.
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Umsatzsteuer Newsletter 35/2013
Calculation of deductible proportion of VAT
Calculating the deductible proportion of VAT for mixed-use buildings based on the ratio between the area of the premises allowing for VAT deduction and that of the premises not allowing for VAT deduction is compatible with EU law. This is the main thrust of a decision by the German Federal Tax Court. What is more interesting, however, are the further comments regarding input VAT deduction. The Federal Tax Court interprets the rule regarding the determination of the proportion of input VAT deduction in such a way that the allocation of input VAT according to economic criteria will only apply to those VAT amounts that are subject to adjustment of input VAT deduction as referred to in Art. 184 – 192 Directive 2006/112/EC.
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Umsatzsteuer Newsletter 34/2013
ECJ resubmission for care facilities
With its decision of 21 August 2013, the German Federal Tax Court resubmitted to the ECJ the question of when an organization can be defined as “being devoted to social wellbeing”. This question is particularly relevant for the purpose of determining tax exemption for services which are provided in the context of care and nursing.
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