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Umsatzsteuer Newsletter 35/2024
Waste disposal that leads to creation of valuable materials – not necessarily a barter transaction
The tax authorities extensively assume barter transaction in cases of valuable waste. The German Federal Fiscal Court now ruled that waste disposal that leads to the creation of valuable materials does not necessarily constitute a barter transaction. This especially applies if the waste provided is not a marketable commodity, but instead requires complex reprocessing in order to obtain saleable materials. It remains to be seen whether the tax authorities will adopt the Federal Fiscal Court’s differentiated view.
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Umsatzsteuer Newsletter 34/2024
Focus on recent decisions on German procedural and litigation law
“Being right and getting justice are two different things.” The success or otherwise of appeals and legal remedies does not only depend on substantive law. Procedural and litigation law are also of crucial importance. The following recent decisions could prove to be of critical significance in this respect: Accrual of 6% interest, despite suspension of execution – is it unconstitutional? – referral by the Federal Fiscal Court to the Federal Constitutional Court | Video hearing and broadcasting of hearings – procedural innovations before the ECJ and EGC | No statute of limitations interruption due to a search and seizure order issued by a tax investigator | Continued effect of the waiver of an oral hearing
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Umsatzsteuer Newsletter 33/2024
Change of Jurisdiction at the European Courts: Transfer of Competence from ECJ to EGC
The ECJ decides on legal issues relating to the application and interpretation of EU law. National courts can refer questions to the ECJ in the form of a reference for a preliminary ruling. It has now been decided to amend the Statue of the Court of Justice of the EU and change its jurisdiction. In future, the General Court (EGC), rather than the ECJ, will, in principle, make decisions in specific areas, including VAT, customs, excise duties and the tariff classification of goods in the Combined Nomenclature. This will apply to all questions referred for a preliminary ruling from 01.10.2024 onward. It is also provided that, in future, parties' written submissions will be published on the website of the Court of Justice of the EU after cases are closed.
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