Suchergebnisse für: `vat` (353 gefunden)

1. 29. Juni 2017

   VAT grouping and input VAT deduction for holding companies

   Following decisions of the European Court of Justice and the German Supreme Tax Court the Federal Finance Ministry has issued guidelines on the VAT grouping and the input VAT deduction for holding companies. In a special VAT Newsflash our tax experts take a closer look on the situation as a whole.

   Kategorien: Official Pronouncements

   Schlagwörter: VAT group, holding company, input VAT de ...
2. 07. Mai 2014

   Organisational integration of a VAT group

   The finance ministry has amended the VAT group provisions of its VAT Implementation Decree to take account of recent European and Supreme Tax Court cases.

   Kategorien: Official Pronouncements

   Schlagwörter: VAT group, Organisational integration, g ...
3. 25. Februar 2016

   Market price for VAT on staff sales

   The finance ministry has added a discussion on customary market price as a measure for the VAT on staff and related party sales to its VAT Implementation Decree.

   Kategorien: Official Pronouncements

   Schlagwörter: staff sales, customary market price
4. 15. September 2021

   Overhaul of the provisions of the German VAT Application Gui ...

   The PwC VAT Newsflash deals with the overhaul of the provisions of the German VAT Application Guidelines about the VAT treatment of travel services, following an amendment of the respective provision of the German VAT Act and considering the latest case law.

   Kategorien: PwC Reports

   Schlagwörter: travel services
5. 05. März 2014

   Partnerships to join VAT groups?

   The Supreme Tax Court has asked the ECJ for a ruling on the determination of the amount of deductible input VAT of holding companies with taxable outputs and on the conditions for joining VAT groups.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: Holding, VAT group, partnership
6. 28. Januar 2022

   German VAT group regime tested before the ECJ

   Pending before the ECJ are currently two questions of relevance regarding the German regulation of consolidated tax groups for VAT purposes (VAT group). In her Opinion on both cases the Advocate General takes the view that the sole taxable person is, in principle, the VAT group itself and not (as under German VAT law) the controlling member of the group.

   Kategorien: European Court of Justice

   Schlagwörter: VAT group, taxable person, controlling m ...
7. 28. Oktober 2013

   Gaming taxes do not conflict with VAT Directive

   The ECJ has held that gaming taxes levied on the net receipts do not conflict with the VAT Directive, even if the operator can deduct his net VAT charge from the amounts due.

   Kategorien: From Europe

   Schlagwörter: gaming, stake, takings, conflict
8. 15. Februar 2022

   ECJ: Time of input Vat deduction in case option to charge VA ...

   In a most recent ruling, the European Court of Justice (ECJ) held that, for situations where the output VAT is calculated at the time the remuneration is received rather when the service was completed, the German VAT provision that the right to deduct input VAT must be exercised upon completion of the supply or service is not in line with current EU law, in particular Articles 167 and 66 (1) of Council Directive 2006/112/EC.

   Kategorien: European Court of Justice

   Schlagwörter: input VAT deduction, remittance basis, r ...
9. 07. November 2013

   VAT on returnable containers

   The finance ministry has updated its VAT Implementation Decree with a passage on returnable containers.

   Kategorien: Official Pronouncements

   Schlagwörter: container, palette, transport accessorie ...
10. 27. April 2017

    Municipality as a business for VAT

    In a recent decision the Supreme Tax Court dealt with the provision of services by public bodies under German VAT law. If the economic activities of a public body are not outstanding and distinct from its overall activities it is not a taxable business for VAT and thus not eligible to deduct input VAT incurred on the underlying costs.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: VAT business status, municipality, publi ...
11. 24. Oktober 2013

    Option for VAT on sale of real estate

    The finance ministry has accepted an option for VAT on the sale of a business property expressly agreed only for the event that the view of the parties of the transaction as a (VAT-free) sale of an entire business should prove to be unfounded.

    Kategorien: Official Pronouncements

    Schlagwörter: option for VAT, sale of real estate, ent ...
12. 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 ...
13. 02. September 2015

    VAT on asset leasing

    The finance ministry has added a passage on asset leasing to its VAT Implementation Decree to the effect that entry by the leasing company into the transaction before delivery of the asset to the customer renders the lessor the purchaser, whereas entry afterwards qualifies the leasing transaction as VAT-free finance.

    Kategorien: Official Pronouncements

    Schlagwörter: Leasing
14. 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 ...
15. 25. April 2017

    VAT exempt assumption of a liability

    The Supreme Tax Court held that the commitment to enter a rental agreement is a VAT exempt service.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: Assumption of liabilities, Rental guaran ...
16. 20. April 2017

    OECD publishes International VAT/GST Guidelines

    The International VAT/GST Guidelines now published present a set of internationally agreed standards and recommended approaches to address the issues that arise from the uncoordinated application of national VAT systems in the context of international trade. The Guidelines were adopted as a Recommendation by the Council of the OECD in September 2016.

    Kategorien: From Europe

    Schlagwörter: VAT Guidelines, OECD VAT
17. 05. März 2015

    No reduced rate of VAT on e-books

    The ECJ has held that there is no provision in the VAT Directive allowing France and Luxembourg to tax supplies of e-books at other than the standard rate of VAT.

    Kategorien: From Europe

    Schlagwörter: e-books, electonically supplied services
18. 08. Juni 2021

    VAT Newsflash – VAT record keeping and joint and several lia ...

    VAT record keeping and joint and several liability for operators of electronic interfaces as of July 1, 2021.

    Kategorien: Official Pronouncements

    Schlagwörter: e-commerce, VAT record keeping, electron ...
19. 03. Dezember 2015

    Purchase of doubtful debts VAT-free

    The finance ministry has modified its VAT Implementation decree to follow ECJ and Supreme Tax Court case law to the effect that the purchase and collection of doubtful debts (non-performing loans) is VAT-free in contrast to the purchase of receivables for collection.

    Kategorien: Official Pronouncements

    Schlagwörter: non-performing loan, doubtful debt
20. 11. Februar 2015

    Foreign business may recover input tax through VAT return if ...

    The Supreme Tax Court has held that a business of uncertain residence that has invoiced its German sales with VAT must recover its input tax through the return that must be filed, regardless of whether the VAT invoices were rightly or wrongly issued.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: input tax, foreign business, VAT return
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