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VAT News 23/2013
VAT Groups: Federal Fiscal Court changes judicature
By judgment of 8 August 2013, the Federal Fiscal Court changed its judicature on the characteristic of organizational links thereby increasing the requirements for a VAT group. Companies should check if they still fulfill the requirements for a VAT group.
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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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