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Umsatzsteuer Newsletter 02/2025
Focus on procedural law: new regulations for tax audits applicable in Germany as from 2025
As from 1 January 2025, significant new regulations regarding tax audits will now be applicable for the first time in Germany. The aim of the reform is to carry out tax audits in a more timely and efficient manner in order to provide taxable persons with legal and planning security at an early stage. This is to be achieved by means of new regulations regarding the limitation period for assessments and the procedural course of the tax audit, which now allows for agreements between the taxable person and the tax office, as well as for applications for a partial final assessment. This results in new options under procedural law. At the same time, the obligations for taxable persons to cooperate, make references and attend to corrections are being expanded. For taxable persons, this will mean making adjustments to their Tax Compliance Management System.
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Umsatzsteuer Newsletter 01/2025
ECJ again comments on the concept of arranging transportation in e-commerce
In the case of cross-border B2C supplies, a seller's involvement in the transportation of goods determines whether VAT is due in the country of departure or the country of destination. Similar principles apply to excise duties. If the seller has arranged the transportation of excisable goods, he is liable for the excise duty incurred in the country of destination. But when is the seller deemed to be involved in the transportation? In its ruling of 19.12.2024, the ECJ decided that even a very minor involvement in the organization of the transport, even the “guidance” of the customer, is sufficient. Caution is therefore required in structuring this.
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Umsatzsteuer Newsletter 57/2024
Intra-group invoicing: ECJ decides on input VAT deduction for subsidiary
The tax authorities often question the input VAT deduction of holding companies. A recent ECJ judgment is now turning attention in a different direction. The case concerns the input VAT deduction of a group company from supplies of another group company. The arguments discussed by the ECJ in this context could also be put forward by the tax authorities in any other group against the input VAT deduction of subsidiaries.
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