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The members of the EU Commission's VAT Committee have now almost unanimously agreed on Guidelines according to which transactions using a fuel card, in a commissionaire structure will, for VAT purposes, be deemed to be fictitious chain transactions. Despite not being legally binding, the Guidelines provide welcome guidance for contract design in dealing with the controversial ECJ rulings in the cases Auto Lease Holland and Vega International. For many companies, a need for action now arises.
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In the past, the ECJ has ruled on the substantive requirements for the VAT exemption of transport services for imported goods. Thereafter, transport costs had to be taken into account in the taxable amount for the import. The judgement that has now been published deals with the question as to which formal, legal requirements the taxable person must fulfil in order to be granted the VAT exemption. Is he required to meet national VAT law requirements to provide specific proof in every case, or is it perhaps sufficient if the goods have been demonstrably released for free circulation (proof by the MRN)?
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Umsatzsteuer Newsletter 40/2023
Already in 2009, the German Federal Fiscal Court (BFH) ruled, for the first time, that economic integration is also possible indirectly in the context of a VAT group. In practice, this is easily overlooked when examining the requirements of a VAT group. It is therefore all the more important that the BFH is currently taking up this jurisprudence once again. The BFH’s reference, that a participation does not have to be allocated to the economic activity in order to be a controlled company, is also a valuable clarification for the practice.
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