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VAT News 25/2023
VAT Insolvency Law - Subsequent Liability of the Taxable Person for VAT Debts
Who should be left responsible for the VAT liabilities of a bankrupt company? Should the answer to this question be the bankrupt company, its CEO, its shareholders or the company’s insolvency administrator? The Düsseldorf Fiscal Court presumes, in one of its latest decisions (4 K 1280/21 AO), that the taxable person himself is responsible for the outstanding VAT liabilities accrued as a result of the actions of the company’s former insolvency administrator. The Fiscal Court´s judgement will be revised by the Federal Fiscal Court of Germany. The Federal Fiscal Court must evaluate whether the liability claim was legitimate, even though the plaintiff had no influence over the accumulation of the VAT debts. Meanwhile, concerned taxable persons should consider legal remedies.
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VAT News 24/2023
Plastic tax now also in Germany – EWKFondsG (Single-use Plastic Funds Act)
To-go cups, salad bowls, balloons, cigarette butts and fireworks have one thing in common - they are made of single-use plastic and far too often end up in streets, parks or bodies of water after use. Even the extremely costly collection by cities and municipalities does not achieve a complete ridding of the environment of single-use plastic. On 15.05.2023, the German version of plastic taxation was published as Einwegkunststofffondsgesetz (Single-Use Plastic Fund Act). Companies should use the next few months to check whether they are affected and what preparations they need to make until the entry into force on 01.01.2024.
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VAT News 23/2023
ECJ on letting of a building including operating equipment: Precedence of single supply over splitting requirement
In its judgment of 4 May 2023, the ECJ comments on the VAT treatment of the letting of a building including operating equipment. According to the ECJ, a uniform supply takes precedence over the splitting requirement. In the case of this decision, a VAT-exempt uniform supply was obvious. The German Federal Fiscal Court is now responsible for the final assessment. A number of practical consequences are to be expected for various VAT exemptions and the input VAT deduction. The decision is also likely to have an impact on parallel cases.
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