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VAT News 16/2022
ECJ: Fixed establishment through attribution of third-party human and technical resources
The legal requirements for fixed establishments are an ongoing source of questions for the ECJ. In previous judgments, the ECJ ruled that a subsidiary can constitute a fixed establishment of its parent company. In the legal case Berlin Chemie A. Menarini SRL (C-333/20), the ECJ was, once again, asked to consider the question of whether a taxable person, who uses the human and technical resources of an affiliated company, constitutes a fixed establishment.
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VAT News 15/2022
ECJ identifies further criteria for examining the VAT exemption of private hospitals
In 2014, the German Federal Fiscal Court ruled that private hospitals can provide hospital and medical care exempt from VAT by invoking Union law. Since then, there have been many individual cases of dispute between private hospitals and the tax authorities. The issue is often focused on whether the private hospitals fulfil the Union law requirement of “comparable social conditions”. Now, in its judgment of 7 April 2022 (C-228/20), the ECJ specified criteria, on the basis of which, the assessment is to be carried out.
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VAT News 14/2022
VAT treatment of supervisory board members: Federal Ministry of Finance changes its legal opinion
With its letter of 8 July 2021, the Federal Ministry of Finance published its change of view on the VAT treatment of supervisory board members. According to this, the activity of a supervisory board member is only subject to VAT if at least 10% of the remuneration for this duty is variable. In its most recent letter of 29 March 2022, the Federal Ministry of Finance now clarifies important questions of application: The time of supply has now been redefined. Key points for determining the 10% threshold have been shifted. New non-objection regulations have been provided.
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