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Umsatzsteuer Newsletter 47/2022
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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In a tri-party contract, the question always arises as to who carries out which supply in return for consideration to whom. The main issue here is the requirement of a direct link. A recent German Federal Fiscal Court judgment, which deals with a clinic director’s waiver of his right to perform and invoice for medical treatment, also provides generally applicable statements in this regard. In addition, the German Federal Fiscal Court concretises its jurisprudence on the conditions under which an actus contrarius to a supply can be VAT exempt in the same way as the supply itself.
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The Federal Fiscal Court has stated for the first time that in the case of a symbolic price no supply against remuneration is to be assumed and thus input VAT deduction is at risk. Even if the consideration is somewhat higher, the status as a taxable person can be lost if there is a so-called asymmetry between supplies and remuneration. In the case at hand, the plaintiff municipality was undone by the fact that the lease was ultimately settled by means of an additional grant.
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