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Umsatzsteuer Newsletter 26/2022
Extended deadlines for submitting VAT returns 2020 to 2025
By virtue of the Fourth Corona Tax Relief Act of 19 June 2022, deadlines for submitting VAT returns have, once again, been extended. The annual VAT return 2020 can still be filed up until 31 August 2022, if filed by a professional tax consultant. Changed submission deadlines will also apply for the following years. With these changes, the legislator aims to create relief for taxable persons and advisors who are currently having to deal with enormous additional burdens due to the coronavirus pandemic, the Ukraine crisis and property tax reform. In our newsletter, we provide you with an up-to-date overview of the current deadlines.
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Umsatzsteuer Newsletter 25/2022
VAT exempt transactions concerning payments and transfers in the case of “stadium payment cards”
Stadium visitors are sometimes not free to pay for their bratwurst (grilled sausage) and drinks using cash but instead must use a “stadium payment card”. But how is the deposit for the payment card, which has to be paid by the visitor, to be treated according to VAT law? In a recent decision, the Federal Fiscal Court dealt with a number of crucial considerations in this regard. Specifically, the supply for consideration and the VAT exemption of transactions with respect to payments and transfers made in connection with such deposit amounts.
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Umsatzsteuer Newsletter 24/2022
Are spa towns facing the end of input VAT deduction?
The German Federal Fiscal Court has referred various questions to the ECJ on the VAT treatment of spa towns. Unlike in other cases, these towns specifically aim for the status of a taxable person in order to benefit from input VAT deduction. With its referral, the German Federal Fiscal Court also seeks to clarify the question as to whether a supply for consideration can also exist if only a certain group of persons is obliged to pay a remuneration, which is of significance for all taxable persons.
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