11. September 2014 Reduced VAT rate for books not necessarily applicable to e-b ... The ECJ has held that the reduced VAT rate for books must be extended to e-books if the average consumer is likely to perceive the two products as essentially similar. Kategorien: From EuropeSchlagwörter: e-books, reduced VAT rate, books
05. Juli 2016 VAT rate for providing parking space separate from hotel acc ... Services in connection with hotel accommodation are subject to the reduced VAT rate, this also applies to ancillary services – inasmuch as they immediately contribute to the letting of rooms. Kategorien: Supreme Tax Court casesSchlagwörter: reduced VAT rate, parking space, hotel a ...
12. Oktober 2017 VAT: Referrals to European Court of Justice on imputed taxat ... Supreme Tax Court judges have expressed doubt both upon the previously uncontested obligation of entrepreneurs subject to the so-called imputed taxation (“Sollbesteuerung) to pre-finance VAT and upon the exclusion of the reduced VAT rate on the provision of holiday apartment rentals according to the so-called margin-scheme taxation. The Supreme Tax Court has therefore referred two cases to the European Court of Justice (ECJ) (i) referral of 21 June 2017: V R 51/16; and (ii) referral of 3 August 2017: V R 60/16. Kategorien: Supreme Tax Court cases, European Court ...Schlagwörter: Leasing, VAT, Holiday accomodation, Marg ...
23. Dezember 2021 VAT rate for provision of food and beverage services in a sh ... When using a food-court in a shopping mall the services of a fast-food provider may not be a delivery of food (for which the reduced VAT rate is applicable) but rather a service subject to the standard VAT rate if - as the Supreme Tax Court points out in a most current decision - it is evident from the perspective of an average consumer that the provider of the food has a facility at his disposal on the nearby premises. This, e.g., may be the case if a tray is provided for transporting the purchased food to a consumption facility located in the food-court. Kategorien: Supreme Tax Court casesSchlagwörter: fastfood, reduced VAT rate, shopping cen ...
18. Juli 2022 ECJ referral: Partial refund claim of VAT overpaid to the su ... The Muenster Tax Court submitted to the European Court of Justice (ECJ) a request for a preliminary ruling and asked whether the taxpayer (plaintiff) has a direct claim towards the tax authorities for VAT erroneously charged to him at a higher rate than the applicable statutory rate, even if there is still the possibility that the supplier himself might apply for a partial refund at his competent tax office following the subsequent issuance of corrected invoices. Kategorien: From Europe, Tax CourtSchlagwörter: VAT refund, refund claim, VAT waiver
10. Juni 2020 Covid-19 Italy: VAT - Measures to support the capitalisation ... Prepared by Luca Lavazza Kategorien: From EuropeSchlagwörter: Coronavirus (COVID-19), VAT
12. Dezember 2019 Referral to European Court of Justice: VAT exemption for the ... Does an insurance broker, who makes- in addition to his brokerage activities -a brokered insurance product available to an insurance company, provide VAT-exempt services? The Supreme Tax Court considered this doubtful and decided on 5 September 2019 ( V R 58/17), to refer the question to the Court of Justice of the European Union (ECJ) for a preliminary ruling. Kategorien: Supreme Tax Court casesSchlagwörter: insurance broking, VAT Exemption, single ...
14. Mai 2019 Draft Finance Bill 2019: Bill for the Further Tax Stimulatio ... On 8 May 2019, the Federal Ministry of Finance published a draft bill for the proposed legislation on the further tax stimulation of electro-mobility and changes to other tax regulations. Kategorien: Official PronouncementsSchlagwörter: Finance Bill
23. September 2014 Tax & Legal News – Issue 4, September 2014 In this issue: PwC Reports, Official Pronouncments, Supreme Tax Court Cases, From Europe and From PwC Kategorien: Tax & Legal NewsSchlagwörter: Steuern / Tax
14. November 2019 Bundestag approve Finance Act 2019 On 7 November 2019, the Bundestag approved the Act on the Further Tax Promotion of Electric Mobility and the Amendment of Further Tax Regulations (Finance Act 2019 – “FA19”) in the version recommended by the Finance Committee of the Bundestag. Kategorien: Official Pronouncements, LegislationSchlagwörter: electric mobility, Finance Bill
