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Umsatzsteuer Newsletter 33/2022
If the tax office denies a recipient his input VAT deduction, the recipient, under certain conditions, is granted a direct claim (= so-called Reemtsma claim) against the tax office. Shortly after the Federal Ministry of Finance’s letter, the Fiscal Court of Münster referred a related question to the ECJ (decision of 27 June 2022 – 15 K 2327/20 AO; Schütte - C-453/22). It asked the ECJ to clarify some important questions of application. In essence, this concerns the relationship between the supplier’s VAT adjustment procedure of the unduly charged VAT and the recipient’s Reemtsma claim. It should also be clarified to what extent the beneficiary must take civil action as a matter of priority.
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Umsatzsteuer Newsletter 32/2022
Trading in emission reductions for the purposes of the greenhouse gas reduction quota (GHG quota) has grown significantly in importance as a result of a change in the law with effect from 2022. However, the tax authorities have so far only selectively commented on the VAT treatment of the supplies of services generated by the various participants in GHG quota trading. All parties involved have significant pitfalls to take into account and should examine their relationships and VAT treatments with respect to possible risks.
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Specific due diligence and reporting obligations for digital platform operators (DAC7) shall come into force on 1 January 2023. On 12 July 2022, the Federal Ministry of Finance presented a respective draft bill. Affected platform operators are now challenged to adapt their previous practice of recording to the new requirements by the end of the year.
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