New Federal Fiscal Court case law has ruled that the sale of a co-ownership share is now deemed to be a supply of goods rather than a supply of service. This new perspective will have a major impact on cross-border supplies due to the fact that the seller of a co-ownership share now bears the burden of proof. Although the judgment effectively changes the case law, the Federal Fiscal Court’s conclusion is not transferrable to cases involving joint ownership. The national civil law will be of decisive importance.

The new Union Customs law entered into force on 01.05.2016, resulting in considerable changes. The Fed-eral Ministry of Finance and the General Directorate of Customs have published implementation decrees on the application of the new Customs law. The decrees deal with the major legislative changes and transitional steps with regard to the existing authorizations and processes. As regards the practical implementation, many questions currently remain unanswered.

By means of sec 2b of the German VAT Act, the legislator has reformed the VAT taxation of public bodies. The amendment is accompanied by a transitional regulation in sec 27 para 22 of the German VAT Act. Sec 2b of the German VAT Act is applicable to supplies as of 01.01.2017. By making a declaration to the tax office, the application of the new regulation can be waived in favor of continuing with the existing legal situation. The Federal Ministry of Finance has now issued an opinion on sec 27 para 22 of the German VAT Act. Public bodies need to check, in due time, whether the new implementation arrangements application rule would be advantageous.