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VAT News 39/2017
German Federal Fiscal Court: Major obstacles for liability according to sec 25d para 1 VAT Act
Following the German Federal Fiscal Court’s decision, liability according to sec 25d para 1 German VAT Act is subject to significant obstacles. The recipient can be held liable for VAT for supplies on a previous stage in the supply chain only in exceptional circumstances. It is not enough that the acquirer is aware that the supplier is under criminal investigation. Evidence proving that the acquirer knew of the supplier’s intention not to pay VAT for the specific revenues when contracting is a precondition for the VAT liability of the acquirer.
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VAT News 38/2017
ECJ: Postal address on invoice is sufficient
In its decision of 15.11.2017 in the legal cases Geissel and Butin – C-374/16 and C-375/16, the ECJ held that the address, where the issuer of an invoice carries out its economic activity, does not have to be specified in the invoice for the purpose of input VAT deduction. In the ECJ’s view, it is sufficient that the postal address used in the invoices is an address at which the supplier is contactable. This is a clear rejection by the ECJ of the rather narrow German point of view. The decision is also important as regards the recipient’s address.
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VAT News 37/2017
Uncertain Remuneration – No Taxable Supply
With its decision of 30.08.2017 – XI R 37/14, concerning a poker player, the Federal Fiscal Court confirmed that a taxable supply requires a direct link between the supply and the remuneration. Where the provision of a payment is uncertain, the direct link might be found to be lacking. This Federal Fiscal Court decision follows the ECJ, which previously similarly decided a case concerning horse racing. In addition to many forms of racing and gaming, other sectors might also benefit from this case law.
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