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Umsatzsteuer Newsletter 49/2022
ECJ: Refusal of the right of input VAT deduction not limited to tax loss
Taxable persons occasionally face accusations raised by their tax office that they ought to have known about fraud committed by another person from whom they have purchased goods or supplies of services. As a result, the tax office denies them the deduction of input VAT and/or the VAT exemption for intra-Community supplies. The ECJ has now ruled that the denial of corresponding tax advantages may also go beyond the actual tax loss that the tax authorities have suffered in the supply chain (judgment of 24 November 2022 – C-596/21 – Finanzamt M). Taxable persons should take precautions to avoid being exposed to the accusation that they “ought to have known” about the commission of a particular fraudulent act.
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Umsatzsteuer Newsletter 48/2022
ECJ - VAT group: Much ado about (in the end) nothing? Controlling company as taxable person – Intra-group supplies taxable?
Long awaited, now they are here: The ECJ judgments regarding the VAT group. In summary, it remains the case that the controlling company is the taxable person for the group. In this respect, German law does not violate EU law. However, the ECJ's position on the taxability of supplies between group members remains unclear. In addition, the ECJ again shows that the parent company’s right to intervene in the activities of the subsidiary cannot be seen as mandatory in order for the establishment of a VAT group. The issue of supplies carried out free of charge, which was also dealt with by the ECJ, will be covered shortly in an upcoming newsletter.
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Umsatzsteuer Newsletter 47/2022
Plastic Packaging Taxes - an overview
There is a consensus that unnecessary plastic waste must be urgently avoided and - where plastic remains unavoidable - as much of it as possible must be recycled. To encourage business to achieve these goals, taxes and levies on plastic packaging are increasingly arising. German entrepreneurs are also subject to taxes/levies in many EU Member States or third countries under a wide variety of conditions. Our current newsletter provides an overview of plastic packaging taxes and levies with similar objectives.
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