VAT

[{"title":"General Court: The provision of tools free of charge, including to sub-suppliers, is not subject to VAT","nid":"5612","body":"In many industry sectors tools and moulds are provided to (sub-)suppliers free of charge. But does this result in a supply carried out without consideration that is subject to VAT? The General Court has now provided greater clarity and rejected a purely formalistic approach to multi-stage supply chains. This benefits not only car manufacturers but also numerous manufacturing companies. However, tooling is not entirely without risk. The obligation to provide evidence that the manufactured components are used exclusively for the company providing the tool remains.\n","field_datum":"06.11.2026\n","field_newsletter":"VAT Newsletter 43\/2026"},{"title":"A look across the border","nid":"5611","body":"The following developments have recently taken place internationally: +++ EU plans to extend its anti-VAT fraud instruments +++ Greece postpones mandatory e-invoicing and digital monitoring of the movements of goods +++ Ireland plans e-invoicing and real-time reporting from 2028 +++ Serbia introduces monthly VAT returns when taxable transactions commence +++ Spain confirms its B2B e-invoicing timeline +++ Hungary plans a mandatory eVAT system +++ Cyprus extends its temporary zero rate for certain foods.\n","field_datum":"04.11.2026\n","field_newsletter":"VAT Newsletter 42\/2026"},{"title":"From levy to tax: The German Government\u2019s draft Sugar-Sweetened Beverages Tax Act","nid":"5610","body":"Germany is in the process of introducing a new excise duty: On 14 October 2026, the German Federal Cabinet adopted a draft bill introducing a tax on sugar-sweetened beverages. The tax is scheduled to enter into force as early as 1 July 2027. The draft bill provides for a two-tier tax rate, primarily affecting manufacturers and wholesalers.\n","field_datum":"26.10.2026\n","field_newsletter":"VAT Newsletter 41\/2026"},{"title":"Federal Ministry of Finance on the leasing of operating equipment \u2013 abandonment of the splitting requirement","nid":"5609","body":"The German Federal Ministry of Finance\u2019s current letter implements the most recent judgment on the leasing of operating equipment and abandons the obligatory splitting requirement (sec. 4 no. 12 sentence 2 of the German VAT Act). As a result, the VAT treatment of immovable properties with operating equipment fundamentally changes. Our Newsletter highlights the main consequences for existing contracts and future arrangements and explains why urgent action is necessary.\n","field_datum":"23.10.2026\n","field_newsletter":"VAT Newsletter 40\/2026"},{"title":"Protection of good faith in the tax assessment procedure \u2013 referral to equitable relief procedure contrary to EU law","nid":"5608","body":"The General Court held that good faith protection, in the context of the margin scheme (reliance on information provided by the supplier), must be taken into account in the tax assessment procedure and not only in a separate equitable relief procedure. The German practice of referring taxable persons to a separate equitable relief procedure is contrary to the EU principle of effectiveness. The significance of the judgment is likely to extend beyond the margin scheme and may also affect other areas in which German VAT law does not expressly provide for good faith protection. Such cases would\u2026","field_datum":"21.10.2026\n","field_newsletter":"VAT Newsletter 39\/2026"},{"title":"Obligatory e-invoicing: New practical guidance from German Federal Ministry of Finance","nid":"5606","body":"Implementing the domestic e-invoicing mandate will be one of the key priorities until the end of the year. The first transitional arrangement expires on 31 December 2026, while many practical questions remain unresolved. In some respects, the requirements of the CEN standard have proved to be a rather rigid framework. On 15 October 2026, the Federal Ministry of Finance therefore published a further letter addressing pressing outstanding issues. Our newsletter summarises the key takeaways.\n","field_datum":"19.10.2026\n","field_newsletter":"VAT Newsletter 38\/2026"},{"title":"Triangular transactions \u2013 round two: Subsequent invoice correction with no effect","nid":"5603","body":"The debate over the effect of a retrospective invoice correction in intra-community triangular transactions is coming to an end after its second round. The General Court has made it unequivocally clear that an invoice correction in the context of triangular transactions has no effect, either retrospectively or presently. It thus remains faithful to the line taken by the ECJ in the Luxury Trust Automobile case. Failed triangular transactions cannot be healed. Accurate identification and clear invoicing therefore remain mandatory!\n","field_datum":"16.10.2026\n","field_newsletter":"VAT Newsletter 37\/2026"},{"title":"Federal Fiscal Court refines the requirements for financial integration within a German VAT Group","nid":"5601","body":"In recent years, the European Court of Justice and the German Federal Fiscal Court (BFH) have clarified a number of fundamental issues concerning the German VAT grouping regime. At present, the VAT Act is set to be amended by the Annual Tax Act 2026, most notably through the introduction of a declaration-based procedure. In a recent judgement, the BFH addressed what may appear to be a comparatively \u201cminor\u201d issue relating to financial integration. In doing so, it continues its recent shift in case law. According to the Court, financial integration may exist even where, despite a majority\u2026","field_datum":"14.10.2026\n","field_newsletter":"VAT Newsletter 36\/2026"},{"title":"Federal Fiscal Court confirms the apportionment requirement for accommodation services, but leaves a back door open","nid":"5600","body":"Unsurprisingly, the Federal Fiscal Court (BFH) has confirmed the requirement that turnover from accommodation services is to be allocated. What is surprising, however, given the clarity of its ruling, is that \u2013 according to the BFH\u2019s reasoning \u2013 not all additional services need necessarily be included in the VAT allocation of package prices. This opens up new planning options and creates a specific need for accommodation providers to review their practices.\n","field_datum":"07.10.2026\n","field_newsletter":"VAT Newsletter 35\/2026"},{"title":"German Federal Fiscal Court: Web portals in tension between acting as intermediaries and suppliers","nid":"5597","body":"The web portal collects the total price, determines the markup and manages the booking process. But is that sufficient to qualify it as acting as a supplier for VAT purposes? The German Federal Fiscal Court says no. In its judgment of 21 May 2026, the Court clarified that the actual legal relationships and the perception created, vis-\u00e0-vis customers, remain decisive. The decision sets clear limits on the tendency to treat platforms as suppliers for VAT purposes solely because of their dominant market position, thereby providing greater legal certainty for operators of web portals.\n","field_datum":"30.09.2026\n","field_newsletter":"VAT Newsletter 34\/2026"}]

[{"nid":"5591","field_eventlinktext":"Grundz\u00fcge der Einfuhrumsatzsteuer","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/grundzuege-der-einfuhrumsatzsteuer","field_referent":"\nDr. Patrik Deutsch\n\n","field_datum":"23.11.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5574","field_eventlinktext":"Service Agreements und Weiterbelastungen im Konzern","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/service-agreements-und-weiterbelastungen-im-konzern","field_referent":"\nDr. Markus M\u00fcller, LL.M.\n\n, \nAndrea Claudia Springer\n\n","field_datum":"09.11.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5574","field_eventlinktext":"Service Agreements und Weiterbelastungen im Konzern","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/service-agreements-und-weiterbelastungen-im-konzern","field_referent":"\nDr. Markus M\u00fcller, LL.M.\n\n, \nAndrea Claudia Springer\n\n","field_datum":"09.11.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5585","field_eventlinktext":"Einfuhrumsatzsteuer Vertiefung","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/einfuhrumsatzsteuer-vertiefung-f0291ff1-4c06-42b5-a15b-8333d6cafba8","field_referent":"\nDr. Christian Salder\n\n","field_datum":"30.11.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5585","field_eventlinktext":"Einfuhrumsatzsteuer Vertiefung","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/einfuhrumsatzsteuer-vertiefung-f0291ff1-4c06-42b5-a15b-8333d6cafba8","field_referent":"\nDr. Christian Salder\n\n","field_datum":"30.11.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5587","field_eventlinktext":"Ausfuhr im Umsatzsteuer- und Zollrecht","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/ausfuhr-im-umsatzsteuer-und-zollrecht","field_referent":"\nDr. Patrik Deutsch\n\n","field_datum":"07.12.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5587","field_eventlinktext":"Ausfuhr im Umsatzsteuer- und Zollrecht","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/ausfuhr-im-umsatzsteuer-und-zollrecht","field_referent":"\nDr. Patrik Deutsch\n\n","field_datum":"07.12.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5588","field_eventlinktext":"Gestaltungsm\u00f6glichkeiten in Zoll und EUSt (ohne Bewilligungen)","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/gestaltungsmoeglichkeiten-in-zoll-und-eust-ohne-bewilligungen","field_referent":"\nDr. Christian Salder\n\n, \nDr. Patrik Deutsch\n\n","field_datum":"19.11.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5588","field_eventlinktext":"Gestaltungsm\u00f6glichkeiten in Zoll und EUSt (ohne Bewilligungen)","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/gestaltungsmoeglichkeiten-in-zoll-und-eust-ohne-bewilligungen","field_referent":"\nDr. Christian Salder\n\n, \nDr. Patrik Deutsch\n\n","field_datum":"19.11.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5589","field_eventlinktext":"Gestaltungsm\u00f6glichkeiten im Zoll und EUSt (mit Bewilligungen)","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/gestaltungsmoeglichkeiten-im-zoll-und-eust-mit-bewilligungen","field_referent":"\nDr. Patrik Deutsch\n\n","field_datum":"03.12.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5589","field_eventlinktext":"Gestaltungsm\u00f6glichkeiten im Zoll und EUSt (mit Bewilligungen)","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/gestaltungsmoeglichkeiten-im-zoll-und-eust-mit-bewilligungen","field_referent":"\nDr. Patrik Deutsch\n\n","field_datum":"03.12.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5563","field_eventlinktext":"Intrastat von A bis Z","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/intrastat-von-a-bis-z","field_referent":"\nDr. Christian Salder\n\n","field_datum":"25.11.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5591","field_eventlinktext":"Grundz\u00fcge der Einfuhrumsatzsteuer","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/grundzuege-der-einfuhrumsatzsteuer","field_referent":"\nDr. Patrik Deutsch\n\n","field_datum":"23.11.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5599","field_eventlinktext":"Kompensation f\u00fcr gescheiterte Steuererstattung: Der Reemtsma-Anspruch (Direktanspruch)","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/kompensation-fuer-gescheiterte-steuererstattung-der-reemtsma-anspruch-direktanspruch","field_referent":"\nDr. Thomas Streit, LL.M. EUR.\n\n, \nDenise Bahnm\u00fcller\n\n","field_datum":"23.11.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5599","field_eventlinktext":"Kompensation f\u00fcr gescheiterte Steuererstattung: Der Reemtsma-Anspruch (Direktanspruch)","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/kompensation-fuer-gescheiterte-steuererstattung-der-reemtsma-anspruch-direktanspruch","field_referent":"\nDr. Thomas Streit, LL.M. EUR.\n\n, \nDenise Bahnm\u00fcller\n\n","field_datum":"23.11.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5602","field_eventlinktext":"News \u0026amp; Talk: Der aktuelle Stand der umsatzsteuerrechtlichen Organschaft","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/news-talk-der-aktuelle-stand-der-umsatzsteuerrechtlichen-organschaft","field_referent":"\nDr. Michael Rust\n\n","field_datum":"10.11.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5602","field_eventlinktext":"News \u0026amp; Talk: Der aktuelle Stand der umsatzsteuerrechtlichen Organschaft","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/news-talk-der-aktuelle-stand-der-umsatzsteuerrechtlichen-organschaft","field_referent":"\nDr. Michael Rust\n\n","field_datum":"10.11.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5605","field_eventlinktext":"Der Steuerstreit: Ein FG-Verfahren erfolgreich f\u00fchren \u2013 am Beispiel der Umsatzsteuer: Praxistipps","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/der-steuerstreit-ein-fg-verfahren-erfolgreich-fuehren-am-beispiel-der-umsatzsteuer-praxistipps","field_referent":"\nDr. Thomas Streit, LL.M. EUR.\n\n","field_datum":"07.12.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5605","field_eventlinktext":"Der Steuerstreit: Ein FG-Verfahren erfolgreich f\u00fchren \u2013 am Beispiel der Umsatzsteuer: Praxistipps","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/der-steuerstreit-ein-fg-verfahren-erfolgreich-fuehren-am-beispiel-der-umsatzsteuer-praxistipps","field_referent":"\nDr. Thomas Streit, LL.M. EUR.\n\n","field_datum":"07.12.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5607","field_eventlinktext":"Umsatzsteuer im Online-Handel","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/umsatzsteuer-im-online-handel","field_referent":"\nDr. Atanas Mateev\n\n","field_datum":"08.12.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5607","field_eventlinktext":"Umsatzsteuer im Online-Handel","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/umsatzsteuer-im-online-handel","field_referent":"\nDr. Atanas Mateev\n\n","field_datum":"08.12.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5413","field_eventlinktext":"Modul: Umsatzsteuer im Baugewerbe \/ Bauhandwerk","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/modul-umsatzsteuer-im-baugewerbe-bauhandwerk","field_referent":"\nDr. Atanas Mateev\n\n","field_datum":"12.11.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"Grundst\u00fccksbezogene Leistungen in der Umsatzsteuer","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/grundstuecksbezogene-leistungen-in-der-umsatzsteuer"},{"nid":"5405","field_eventlinktext":"VAT\u0026#039;s UP International 3","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/vat-s-up-international-3-fd078cab-01b6-44e4-acaa-9b31a2fa3c94","field_referent":"\nRonny Langer\n\n, \nDr. Atanas Mateev\n\n","field_datum":"10.11.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5406","field_eventlinktext":"VAT\u0026#039;s UP 7 | Geballte Umsatzsteuer","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/vat-s-up-7-geballte-umsatzsteuer","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nDr. Michael Rust\n\n","field_datum":"13.11.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5406","field_eventlinktext":"VAT\u0026#039;s UP 7 | Geballte Umsatzsteuer","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/vat-s-up-7-geballte-umsatzsteuer","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nDr. Michael Rust\n\n","field_datum":"13.11.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5407","field_eventlinktext":"Steuermonitor: Das Umsatzsteuer-Update f\u00fcr \u00f6ffentliche Einrichtungen V\/2026","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/steuermonitor-das-umsatzsteuer-update-fuer-oeffentliche-einrichtungen-v-2026","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nMatthias Menebr\u00f6cker, LL.M.\n\n","field_datum":"30.11.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5407","field_eventlinktext":"Steuermonitor: Das Umsatzsteuer-Update f\u00fcr \u00f6ffentliche Einrichtungen V\/2026","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/steuermonitor-das-umsatzsteuer-update-fuer-oeffentliche-einrichtungen-v-2026","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nMatthias Menebr\u00f6cker, LL.M.\n\n","field_datum":"30.11.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5408","field_eventlinktext":"B2B E-Rechnung in Deutschland \u2013 Are you ready?","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/b2b-e-rechnung-in-deutschland-are-you-ready","field_referent":"\nRonny Langer\n\n, \nDr. Katharina Artinger-Steiner\n\n","field_datum":"01.12.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5408","field_eventlinktext":"B2B E-Rechnung in Deutschland \u2013 Are you ready?","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/b2b-e-rechnung-in-deutschland-are-you-ready","field_referent":"\nRonny Langer\n\n, \nDr. Katharina Artinger-Steiner\n\n","field_datum":"01.12.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5411","field_eventlinktext":"USt-News f\u00fcr Bilanzbuchhalter IV\/2026","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/ust-news-fuer-bilanzbuchhalter-iv-2026","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nLaura Klein\n\n","field_datum":"02.12.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5411","field_eventlinktext":"USt-News f\u00fcr Bilanzbuchhalter IV\/2026","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/ust-news-fuer-bilanzbuchhalter-iv-2026","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nLaura Klein\n\n","field_datum":"02.12.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5413","field_eventlinktext":"Modul: Umsatzsteuer im Baugewerbe \/ Bauhandwerk","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/modul-umsatzsteuer-im-baugewerbe-bauhandwerk","field_referent":"\nDr. Atanas Mateev\n\n","field_datum":"12.11.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"Grundst\u00fccksbezogene Leistungen in der Umsatzsteuer","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/grundstuecksbezogene-leistungen-in-der-umsatzsteuer"},{"nid":"5405","field_eventlinktext":"VAT\u0026#039;s UP International 3","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/vat-s-up-international-3-fd078cab-01b6-44e4-acaa-9b31a2fa3c94","field_referent":"\nRonny Langer\n\n, \nDr. Atanas Mateev\n\n","field_datum":"10.11.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5413","field_eventlinktext":"Modul: Umsatzsteuer im Baugewerbe \/ Bauhandwerk","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/modul-umsatzsteuer-im-baugewerbe-bauhandwerk","field_referent":"\nDr. Atanas Mateev\n\n","field_datum":"19.11.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"Bauleistungen und 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