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Umsatzsteuer Newsletter 18/2022
Federal Ministry of Finance on the input VAT deduction of shareholders and pre-foundation companies
From now on, the German tax authorities will allow shareholders and pre-incorporated companies to deduct input VAT from purchases that subsequently accrue to a company outside of a taxable supply. In its letter of 12 April 2022, the German Federal Ministry of Finance sets out the requirements for the deduction of input VAT and refers to the relevant case law of the ECJ and the German Federal Fiscal Court, that was issued some time ago. According to this, the purchased supply must be transferable to the company and lead to a (planned) investment transaction for the company. In practice, this leads to complex delimitation issues.
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Umsatzsteuer Newsletter 17/2022
New scope of discretion for reduced VAT rates and place of supply for supplies made available virtually
On 6 April 2022, the VAT Directive was amended with regard to reduced VAT rates. Germany has thus been given additional flexibility and can now more effectively implement its coalition agreement objectives. The reform is characterised by carrots and sticks. A new scope of discretion is opened up and unpopular issues are being eliminated.
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Umsatzsteuer Newsletter 16/2022
ECJ: Fixed establishment through attribution of third-party human and technical resources
The legal requirements for fixed establishments are an ongoing source of questions for the ECJ. In previous judgments, the ECJ ruled that a subsidiary can constitute a fixed establishment of its parent company. In the legal case Berlin Chemie A. Menarini SRL (C-333/20), the ECJ was, once again, asked to consider the question of whether a taxable person, who uses the human and technical resources of an affiliated company, constitutes a fixed establishment.
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