Suchergebnisse für: `vat` (540 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. 26. Oktober 2022

   No input VAT deduction if original invoice is amended to add ...

   According to the Supreme Tax Court, there is no retroactive right for input VAT deduction for a German company receiving services from other group companies who initially issued the invoices without VAT but later went to correct it. The correction of the invoice with retroactive effect requires that the original invoice already contains a VAT amount, which was not the case in the dispute before the court.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: corrected invoice, input VAT deduction
4. 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
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. 06. Dezember 2022

   VAT exemption for supervision services

   Art. 132 (1) (j) VAT Directive also covers teaching units that relate to training, advanced training, or job requalification measures as a VAT exempt service. The narrow standards and requirements set by the ECJ for the tax exemption of school and university teaching in Article 132(1) (i) do not apply here. Accordingly, the Supreme Tax Court held that services provided by a supervisor may be exempt from VAT under Article 132 (1) (j) VAT Directive.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: VAT Exemption, supervision
7. 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
8. 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 ...
9. 14. August 2025

   Consequences of an unjustified VAT disclosure according to S ...

   In a recent judgment the Supreme Tax Court decided that the requirements for an invoice within the meaning of Section 14c (2) Value Added Tax Act (VAT Act) are fulfilled if the document contains the issuer of the invoice, the (presumed) recipient of the service, a description of the service, the remuneration, and information on the VAT shown.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: incomplete invoice, incorrect VAT
10. 01. März 2023

    VAT group regime introduced in France effective 2023

    France has chosen to exercise the option of Article 11 of the VAT Directive as of 1 January 2023 and to provide for the establishment of a VAT group if certain requirements are met. With this new optional regulation in force France joins most other EU countries providing for one VAT entity for the whole group and a single VAT registration in this respect.

    Kategorien: PwC Reports

    Schlagwörter: VAT group
11. 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 ...
12. 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 ...
13. 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
14. 25. August 2022

    Services of a hygiene specialist not subject to VAT

    The Muenster Tax Court has ruled that services provided by a self-employed hygiene specialist to geriatric facilities and nursing homes are exempt from VAT under Article 132 (1) (g) of the VAT Directive.

    Kategorien: Tax Court

    Schlagwörter: Medical care, health care, VAT Exemption
15. 13. Mai 2025

    VAT: Council agrees to simplify tax collection for imports

    The Council of the EU reached agreement on the position of member states (the so-called ‘general approach’) on the directive on value added tax (VAT) rules for distance sales of imported goods and import VAT.

    Kategorien: From Europe

    Schlagwörter: collection of VAT, import VAT, VAT refor ...
16. 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 ...
17. 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 ...
18. 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: palette, transport accessories, containe ...
19. 26. Oktober 2025

    Correction of input VAT deduction if import VAT was repaid d ...

    The dispute before the Supreme Tax Court concerned the question of whether the tax office was correct to adjust an input VAT deduction of the plaintiff - following a successful appeal under insolvency law - where the plaintiff later received a refund of the import VAT paid. The court could not see any reasons why the plaintiff should receive a refund even though it no longer owed the tax.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: input VAT, adjustment
20. 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 ...
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