Suchergebnisse für: `reduced-vat-rate` (20 gefunden)

  1. 19. Februar 2024

    Reduced VAT rate for supply of works of art by creator or hi ...

    According to a decision of the Supreme Tax Court the author of works of art for the purpose of the reduced VAT rate as provided in Section 12 (2) No. 13 VAT Act is the (intellectual) creator of the work and not his or her successor in title. The question of authorship for VAT purposes must be answered in accordance with the provisions of the Copyright Act.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: reduced rate VAT
  3. 13. März 2023

    Rental of movable living containers subject to reduced VAT r ...

    The reduced Value Added Tax (VAT) rate does not only apply to the rental of land and the buildings fixed to it, but also in general to the rental of living and sleeping quarters by an entrepreneur for the short-term accommodation of strangers. According to the Supreme Tax Court this also includes the renting of non-stationary living containers to harvesters (seasonal workers).

    Kategorien: Supreme Tax Court cases
    Schlagwörter: reduced rate VAT, rental
  4. 30. August 2022

    Reduced VAT rate for supplies of wood only if EU principle o ...

    A Member State which provides for a reduced tax rate for supplies of firewood according to Article 122 of the VAT Directive may limit its scope to certain categories of supplies of firewood based on the combined nomenclature, provided that the principle of fiscal neutrality is observed. With this decision the European Court of Justice answered a request for a preliminary ruling by the Supreme Tax Court. The latter has now issued its final judgment in the case referred.

    Kategorien: From Europe
    Schlagwörter: reduced rate VAT
  7. 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 ...
  8. 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 cases
    Schlagwörter: reduced rate VAT, fastfood, shopping cen ...
  9. 07. September 2023

    ECJ: Direct refund claim of incorrectly paid VAT also toward ...

    Following a preliminary request from the Münster Tax Court the ECJ ruled that the recipient of supplies of goods has a direct claim towards the tax authorities for reimbursement of improperly invoiced VAT he paid to the suppliers and which has been duly transferred by the latter to the treasury, even if the recipient can no longer turn directly to his suppliers for reimbursement due to the statute of limitation as provided for by national law.

    Kategorien: European Court of Justice
    Schlagwörter: VAT refund, refund claim
  11. 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 cases
    Schlagwörter: insurance broking, VAT Exemption, single ...
  15. 02. November 2023

    ECJ: Subscription bonus to new subscribers – gifts of small ...

    In a referral from Portugal the ECJ was asked on the VAT situation in case of the supply of a subscription gift of small value in the form of tablets or smartphones to new subscribers of consumer protection magazines. In its opinion, the ECJ saw the circumstances of the case to suggest that the provision of a subscription bonus is an ancillary service connected with a main service because the bonus was only granted to increase the number of subscribers to the magazines and thus contributed to improve the profit situation of the plaintiff.

    Kategorien: European Court of Justice
    Schlagwörter: ancillary service, free gift
  16. 21. Juli 2025

    ECJ to clarify EU State aid rules on non-profit status of se ...

    In a request for a preliminary ruling, the Supreme Tax Court has referred several questions to the ECJ regarding the compatibility of non-profit tax status and the prohibition of state aid under EU law. The question to be answered is whether the extension of tax relief for special-purpose entities to companies that provide services for remuneration in cooperation with a corporation that is recognized as a non-profit organization (so-called service corporation) constitutes illicit state aid in accordance with Art. 107 of the Treaty on the Functioning of the European Union (TFEU).

    Kategorien: Supreme Tax Court cases, European Court ...
    Schlagwörter: state aid, non-profit associations
  18. 07. Juni 2024

    Federal Cabinet approves government draft of the Finance Act ...

    At its meeting on 5 June 2024, the Federal Cabinet adopted a government draft for the Finance Act 2024 (FA 2024). Despite numerous revisions, the material amendments from the original draft from 8 May 2024 have been limited. The main changes are shown in italics and red in the following summary of the government draft in italics and red.

    Kategorien: Official Pronouncements, Tax & Legal New ...
    Schlagwörter: Real Estate, trade tax, General Tax Code ...
  19. 21. November 2023

    Bundestag approves Growth Opportunities Act

    On 17 November 2023, the Bundestag approved the Act to Strengthen Growth Opportunities, Investment, and Innovation as well as Tax Simplification and Fairness (Growth Opportunities Act) in the form recommended by its Finance Committee. The Act will be presented to the Bundesrat on 24 November 2023. It cannot currently be ruled out that the Bundesrat will convene the Mediation Committee to discuss individual provisions of the Act (the climate protection investment premium, in particular, will probably be discussed).

    Kategorien: Official Pronouncements, Tax & Legal New ...
    Schlagwörter: Corporation tax, Income Tax Act, Growth ...

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Björn Viebrock

Björn Viebrock

Partner
Düsseldorf

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