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Customs Law
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The impact of a subsequent adjustment of transfer pricing on the customs value of imported goods is an important issue for companies that purchase goods from third countries. Now the German Federal Fiscal Court has finally ruled that subsequent flat-rate adjustments to transfer pricing may no longer affect a customs value once it has been declared. The main customs offices will therefore now have to change their practice on post-release recoveries in the case of subsequent debit charges. Companies concerned should object to post-clearance recovery assessments and, if need be, request that the execution be suspended.
In its letter of 16 September 2022, the Federal Ministry of Finance published a new model form for providing proof that the conditions for VAT exemptions, in accordance with sec. 4 no. 7 of the German VAT Act, for supplies to special institutions (such as NATO troops and intergovernmental institutions) have been met. This new form also serves as proof of the use of goods by certain EU institutions in response to the COVID-19 pandemic within the meaning of sec. 4c of the German VAT Act.
The government draft of the Annual Tax Act 2022 provides for a new VAT regulation for the purchase of (private) photovoltaic systems (PV systems). Especially for smaller PV systems, a so-called zero VAT rate for the supply and installation of solar modules will be applied as from 1 January 2023. If a PV system is ordered today, it will probably not be supplied until 2023. Suppliers/installers should therefore not delay in acting in light of this new regulation.
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