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Umsatzsteuer Newsletter 09/2022
German Federal Fiscal Court rules in favour of ECJ: No VAT exemption for swimming lessons
The German Federal Fiscal Court has changed its previous case law and henceforth no longer allows any VAT exemption for swimming lessons. As expected, it thus follows the ECJ decision Dubrovin & Tröger GbR – Aquatics (C-373/19). Accordingly, the scope of application of the VAT exemption for educational services is now severely restricted. At the same time, however, the German Federal Fiscal Court provides valuable advice on how to charge for services without VAT in the future. All providers of educational services are affected by the decision and should now examine the VAT assessment of their courses and events.
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Umsatzsteuer Newsletter 08/2022
A look across the border
+++ EU member states take measures to fight inflation +++ CROATIA lowers VAT rates on various everyday goods +++ FRANCE grants transitional period for import VAT declaration and obtains authorization to introduce e-invoicing +++ POLAND temporarily lowers VAT rates on food, beverages and agricultural products +++ ROMANIA publishes list of goods, for which e-invoices must be issued +++ SERBIA further postpones mandatory use of e-invoices +++ SLOVENIA introduces reverse charge +++ UNITED KINGDOM to introduce plastic tax in April 2022 +++
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Umsatzsteuer Newsletter 07/2022
Federal Ministry of Finance on the treatment of VAT in preliminary insolvency proceedings
Positioned at the interface between VAT and insolvency law, sec. 55 para 4 of the German Insolvency Statute (InsO) is of crucial importance to the tax authorities, in their capacity as insolvency creditors, when it comes to the successful recovery of a VAT claim (debts incumbent in the estate) or the loss of a claim (insolvency claim). The legislator has now amended sec. 55 para 4 of the German Insolvency Statute, effective as from 01.01.2021, and extended it to cases of preliminary debtor-in-possession-management. In its letter of 11.01.2022, the Federal Ministry of Finance has now commented on some controversial questions concerning the amended section.
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