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VAT News 22/2013
Professional guardian’s services retroactively VAT exempt
Therefore, professional guardians can retroactively refer to the European Union law and claim tax refunds with re-troactive effect. The latest Supreme Tax Court and Euro-pean Court of Justice’s jurisdiction suggests that previous national tax exemption rules were interpreted too restrictively.
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VAT News 21/2013
Partnerships as controlled members of a VAT group – plenty of scope for the practice
By judgment of 13 March 2013 (3 K 235/10), the tax court Munich recognized partnerships, for the first time, as being potential controlled members of a VAT group. This judgment allows plenty of scope for companies and also contributes to tenure neutrality.
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VAT News 20/2013
VAT exempt advice of an investment management company
Just like the European Court of Justice (judgment of 07 March 2013, legal case C-275/11 – GfBk), the Federal Fiscal Court acknowledges, in its latest decision of 11 April 2013, V R 51/10, that advisory services regarding investment recommendations for investment management companies are VAT exempt. Consultants, who charge fees for advising investment management companies regarding the purchase and sale of securities for the investment management company's special investment, benefit from these judgments.
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