Tax & Legal

Aktuelle Entwicklungen und relevante Neuerungen im Themenbereich Steuern & Recht in englischer Sprache.

Kategorien: Alle (22 gefunden)

  1. 23. August 2023

    Update: Alternative services of a gym during Corona lockdown ...

    There is no taxable service by a fitness studio operator if the gym is closed. Neither the continued payment of membership fees nor the replacement services offered by the operator is an exchange of services subject to VAT. With this decision, the Hamburg tax court deviates from an earlier view held by the Schleswig-Holstein tax court. Both proceedings are now pending before the Supreme Tax Court for final clarification.

    Kategorien: Tax Court
    Schlagwörter: Coronavirus (COVID-19)
  2. 26. Januar 2023

    Ryanair - State Aid

    Ryanair was unsuccessful in its action against state aid from Sweden before the European General Court as the court of first instance. Within a short period of time, the airline had brought actions against 16 different state aid measures, including the Swedish case involving the state support for the local airline SAS and which is currently pending before the European Court of Justice (ECJ). In his Opinion Advocate General Pitruzzella suggests that the ECJ rejects the appeal in its entirety.

    Kategorien: From Europe
    Schlagwörter: Coronavirus (COVID-19), state aid
  6. 14. Juli 2021

    European Council adopts a temporary ‘buy and donate’ VAT exe ...

    The Council of the European Union adopted an amendment to the VAT directive introducing a temporary VAT exemption on importations and on certain supplies in response to the COVID-19 pandemic. The ‘buy and donate’ directive will make it easier for the Commission and EU agencies to buy goods and services to distribute them free of charge to member states in the context of the ongoing public health crisis.

    Kategorien: From Europe
    Schlagwörter: Coronavirus (COVID-19), temporary VAT ex ...
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Björn Viebrock

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