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VAT News 37/2023
Focus on recent decisions on German procedural and litigation law
“Being right and getting justice are two different things”. The success 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 be of critical significance in this respect: • Interpretation of decisions on appeals: (partial) decision on appeal and consequences for subsequent legal proceedings • Video hearing before the Fiscal Court and procedural error: proper composition of court • Accrual of 6% interest despite suspension of execution – is it unconstitutional? – Federal Fiscal Court proceedings pending • Hearing of oral evidence by the Fiscal Court.
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VAT News 36/2023
Platform Tax Transparency Act: Federal Central Tax Office publishes updated FAQ, data set and manual on technical implementation
Since 1 January 2023 already, platform operators have to deal with the question of whether they are affected by the reporting obligations under the Platform Tax Transparency Act. These obligations are extensive, associated with liability risks and force the implementation of new processes. This gives rise to a large number of practical questions, especially those of a technical nature. On 11 August 2023, the Federal Central Tax Office published an updated questionnaire and the draft of the official data set including technical guidance in order to answer application and implementation questions.
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VAT News 35/2023
ECJ on the application of the margin scheme: VAT paid in respect of the intra-Community acquisition does not reduce the taxable amount
A taxable dealer can opt for the application of the margin scheme, also in the case where he has acquired works of art via intra-community acquisition. The EJC confirmed this in its decision of 29 November 2018 in the case Mensing I (C-264/17). The question of how to determine the taxable amount for the resale of the works of art was not considered in this judgement. In the recent judgment dated 13 July 2023 in the case Mensing II (C-180/22), the ECJ came to the conclusion that the value added tax paid by the taxable dealer for the intra-community acquisition does not reduce the margin. Nevertheless, it can be advantageous for the taxable dealer to opt for the application of the margin scheme.
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