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Umsatzsteuer Newsletter 03/2022
The German VAT group is tottering … – but will it fall?
Two cases have been referred to the ECJ and are currently pending in which the ECJ has to decide on questions concerning the German VAT group. The core issue in both proceedings is whether the controlling company - as provided for by German law - can be the taxable person and thus the person liable for payment of VAT. In her current Opinion on the proceedings, the ECJ’s Advocate General Medina assumes that German law is contrary to Union law as regards this issue. However, she goes one step further: she seems to consider that (contrary to the previous unanimous opinion) internal transactions within the VAT group are taxable.
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Umsatzsteuer Newsletter 02/2022
Pleasing clarification from the Federal Ministry of Finance on weight accounts
The Federal Ministry of Finance has offered welcome clarification concerning transactions in connection with weight accounts. The qualification as a “supply of goods” or “supply of services” depends upon the underlying transaction agreements. The Federal Ministry of Finance has also provided the practice with indications as to when a taxable supply of goods, a taxable supply of services or no taxable supply at all is to be assumed.
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Umsatzsteuer Newsletter 01/2022
Doubts concerning legality of taxation of (online) slot games
Since 1 July 2021, virtual and terrestrial slot games have been taxed differently. Terrestrial slot games continue to be subject to VAT, whereas virtual slot machine games are subject to the virtual slot games tax, which is based on the Racing Betting and Lottery Act. The Fiscal Court of Münster has now raised doubts about the legality of this unequal treatment in suspension of execution proceedings. For the industry sector, it remains to be seen how the Fiscal Courts will decide this issue in future main proceedings.
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