VAT News

Search

If a taxable person has been granted the privilege of VAT only becoming chargeable at the time the payment is received, he should check whether the approval, granted to him by the tax authorities in this regard, contains a term stating that the approval terminates automatically.
more
The tax authorities have decided on the controversial topic of VAT treatment of supervisory board remuneration by means of various decrees. A supervisory board can only avoid VAT in exceptional cases. Therefore, there is a need to be particularly prudent, taking all steps necessary to meet the requirements of the tax authorities.
more
The Federal Fiscal Court takes the position that the German statutory rule, pursuant to which only corporations can be controlled companies of a VAT group, is not in line with the VAT Directive. Also, the Federal Fiscal Court calls into question whether the requirement of the subordination of the controlled company under the controlling company is necessary. The ECJ will have to decide whether partnerships have to be included in VAT groups and whether VAT groups are possible between affiliated companies without being a subordinated controlled company. Companies should now already start taking steps in order to prevent detrimental effects or to take advantage of the decisions of the ECJ.
more

Pages