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VAT News 23/2014
VAT refund procedure: EU Commission refers Germany to court and VAT Implementation Code to be amended
Until now VAT refund applications made by taxable persons established in a third country had to be personally signed. The European Commission is now seeking to change this by referring Germany to court. Non-EU-operators whose VAT refund applications were rejected, due to the missing personal signature, should file an appeal and apply for suspension of proceedings.
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VAT News 22/2014
Federal Ministry of Finance clarifies new reverse-charge rules
The Ministry of Finance published a circular dated 26 September 2014 regarding the amendments to the German VAT Act by the Act for the adjustment of national tax law resulting from the EU accession of Croatia (Croatia Act). This Act came into force on 1 October 2014. The most important change refers to the reverse charge scheme acc. to sec. 13b of the German VAT Act regarding construction work, the supply of tablet computers, game consoles and metal. Along with some clarifying instructions, this circular includes, an interim regulation for supplies rendered before 1January 2015.
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VAT News 21/2014
Reverse-charge for cross-border internal supplies
To date, supplies carried out in the form of services between a company’s head office and its foreign fixed establishment, have been treated as non-taxable supplies. The principle of unity of the taxable person even applied internationally. The ECJ has now restricted this principle. The reverse-charge-system may apply if the foreign establishment belongs to a VAT group in another country.
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