Tax & Legal

Kategorien: Alle (14 gefunden)

1. 29. Oktober 2020

   Ministry of Finance: comments on amended requirements for in ...

   The German Federal Ministry of Finance has commented on the changed requirements for intra-community supplies resulting from the Act on Further Tax Incentives for Electromobility and on the Amendment of other Tax Regulations – Finance Act 2019: “FA 2019” - amending the VAT Act Application Ordinance accordingly.

   Kategorien: Official Pronouncements

   Schlagwörter: intra-community supply, VAT, European Sa ...
2. 10. Dezember 2019

   Proof of VAT-exempt intra-Community supplies

   For the purposes of establishing whether an VAT-exempt intra-Community supply had been made, where other evidence exists establishing that the motor vehicles had been sent to their destination in the other EU country, the assumption of the absence of documentary evidence could not contradict such other evidence.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: intra-community supply, VAT ID Number, L ...
3. 04. Oktober 2018

   EU-Council agreed on four adjustments to EU's current VAT ru ...

   Pending introduction of the new VAT system, four short-term 'quick fixes' will be made regarding the VAT aspects of trade between the member states. Discussions are ongoing on a definitive VAT system to replace the current 'transitional' VAT arrangements, which have been applied since 1993.

   Kategorien: From Europe

   Schlagwörter: quick fixes, intra-community supply, VAT ...
4. 20. Oktober 2016

   No automatic VAT liability solely because of missing VAT ID ...

   The ECJ held that an exempt intra-community supply should not be taxable merely because of a missing VAT registration No. where there is no suggestion of evasion and the other conditions for exemption are fulfilled.

   Kategorien: From Europe

   Schlagwörter: intra-community supply, VAT ID Number, V ...
5. 17. Februar 2016

   Foreign businesses may not recover VAT on exports or intra-c ...

   The finance ministry has issued a decree forbidding foreign businesses from reclaiming the VAT invoiced to them on exports or intra-community supplies from Germany.

   Kategorien: Official Pronouncements

   Schlagwörter: intra-community supply, foreign business ...
6. 08. Dezember 2015

   VAT-free sales with interrupted delivery

   The finance ministry has amended its VAT Implementation Decree to allow interruption of the delivery flow for technical transport reasons only, if the intra-community supply or export sale is to remain VAT-free.

   Kategorien: Official Pronouncements

   Schlagwörter: intra-community supply, export sale, int ...
7. 20. August 2015

   VAT-free intra-community supply must be supported by require ...

   The Supreme Tax Court has held that the required documentation in support of a tax-free intra-community supply cannot be substituted by other evidence.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: intra-community supply, VAT-free, docume ...
8. 10. April 2013

   Special duty of care on cash sales to businesses in other me ...

   The Supreme Tax Court has held that a cash sale as a tax-free intra-community supply places a special duty of care on the seller to ensure that there is no evasion, even if cash sales are customary in the circumstances.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: intra-community supply, cash sale
9. 10. Oktober 2012

   VAT ID No. of customer not indispensable for exempt intra-co ...

   The ECJ has held that failure to produce the VAT ID No. of the customer does not automatically render the intra-community supply taxable if the propriety of the transaction can be demonstrated by other means.

   Kategorien: From Europe

   Schlagwörter: intra-community supply, VAT ID Number
10. 19. Oktober 2011

    Intra-community supply, even if collector conceals prior res ...

    The Supreme Tax Court has held that a supplier who honestly believed in the propriety of the documents before him showing a sale of goods to Spain could not be held liable for the VAT when the carrier diverted them to an end customer in France.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: intra-community supply, chain transactio ...
11. 05. Oktober 2011

    Intra-community supply taxable if intent fraudulent

    The Supreme Tax Court has held that an intra-community supply is subject to VAT if the supplier deliberately disguised the identity of the customers so that they could evade VAT in their own member states.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: intra-community supply
12. 29. September 2011

    Intra-community supply exemption lost if customer concealed

    The finance ministry has followed an ECJ and a Supreme Tax Court case in a decree refusing tax exemption on intra-community supplies to traders in breach of formalities, despite ability to demonstrate the actual delivery to a customer in another member state, if the trader has concealed the identity of his customer, thus facilitating a VAT fraud in the country concerned.

    Kategorien: Official Pronouncements

    Schlagwörter: intra-community supply, exemption
13. 27. Juli 2011

    CMR waybill can document intra-community delivery

    The Supreme Tax Court has held that a CMR waybill can be acceptable documentation of a delivery of goods to another EU member state if it notes the route details required for VAT exemption.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: intra-community supply, intra-community ...
14. 05. Januar 2011

    Intra-community supply not exempt on deliberate deception

    The ECJ has held that the intra-community supply exemption is not available to a trader who falsifies invoices in order to conceal the identity of the purchasers from their own VAT authorities.

    Kategorien: From Europe

    Schlagwörter: intra-community supply, deliberate decep ...