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VAT News 26/2015
Federal Ministry of Finance tightens tax liability in accordance with sec 14c para 1 of the VAT Act
If a taxable person’s invoice shows an amount of VAT that is too high, he is liable for the payment of the inflated amount in accordance with sec 14c para 1 sentence 1 of the German VAT Act. If the taxable person wants to eliminate the tax liability, according to sec 14c para 1 sentence 2 of the German VAT Act, he must correct the invoice. The Federal Ministry of Finance has now tightened the requirements for eliminating such VAT liability: It now additionally requires the supplier to repay the already collected additional VAT amount to the recipient.
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VAT News 25/2015
Full VAT deduction in the case of grants
The ECJ softens the right to deduct VAT in the case Sveda. Taxable persons may now even deduct VAT in the case of the free use of capital goods. The judgment also comments on the question of whether and how taxable persons are entitled to deduct VAT in the case of grants. It is not only non-profit organizations that will benefit from this case law. The decision may also have an impact on the input VAT deduction of holding companies.
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VAT News 24/2015
Federal Fiscal Court denounces nursing crisis
In the Federal Fiscal Court’s opinion, supplies by carers may be tax-free even if they are not regarded as “recognized organizations“. The Federal Fiscal Court specifically referred to the nursing crisis in Germany. The Court stated that such tax-free services are not only in the public interest, but are also in accordance with the principle of equal treatment.
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