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As of 17 May 2014 Ausgangsvermerke include this watermark if the export procedure is connected with a transit procedure, which is terminated by specific German customs offices of destination. In these cases, taxable persons now need to furnish a valid alternative proof in the sense of the German VAT Implementation Code for the export of the goods. However, in general, the Ausgangsvermerk is still valid proof of export supplies.
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The Federal Ministry of Finance has again responded to the issue of construction work and has touched up on areas such as legitimate expectations, supplies for private purposes and VAT groups. The fiscal authorities have commented on the question of taxation for advance and final invoices exceeding the deadline of 14 February 2014. This regulation requires significant manual effort for successful technical imple-mentation
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The Federal Fiscal Court has confirmed that subsidies for a canteen operated by a caterer, under certain circumstances - and contrary to the position of the tax authorities - are not deemed to constitute remuneration paid by a third party to the caterer for the supply of meals to employees. Rather, the companies paying subsidies are regarded as directly purchasing canteen operating services. However, in the particular case at hand, the Court denied an input VAT deduction by arguing that the services purchased were intended to be used for services provided free of charge to the employees. Therefore, companies paying subsidies to canteens are still not entitled to input VAT deduction in this regard but should check whether specific circumstances exist which allow for input VAT deduction due to the fact that the personal advantage of the employees is merely an accessory to the requirements of the business.
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