Suchergebnisse für: `vat-act` (67 gefunden)

1. 06. November 2013

   VAT refund claim from third country must be signed by author ...

   The Supreme Tax Court has upheld the VAT Act provision that a VAT refund claim of a non-EU/EEA company must be signed by an authorised signatory.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: refund claim, authorised signatory
2. 12. Januar 2017

   Tax exempt assumption of liabilities

   here an entrepreneur undertakes to enter into a tenancy (landlord and tenant) for a consideration, the supply is tax exempt according to Section 4 No. 8 (g) VAT Act.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: VAT, Assumption of liabilities, Rental g ...
3. 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 ...
4. 08. Februar 2011

   VAT on trade fair charges to foreign exhibitors

   The finance ministry has amended the VAT Act Implementation Decree to reflect the change in the law to treat exhibition charges to foreign businesses as a service rendered in the country of the recipient.

   Kategorien: Official Pronouncements

   Schlagwörter: Steuern / Tax
5. 20. Dezember 2019

   Outsourcing finanancial services - VAT exemption

   Services are provided to a bank operating automated teller machines (ATMs) which consist of setting up and maintaining these machines, replenishing them with cash and equipping them with hardware and software for reading the cash card data, forwarding authorisation requests for cash withdrawals to the bank which issued the cash card used, making the desired cash withdrawal and registering withdrawal transactions are not tax exempt supplies with the meaning of Section 4 No. 8 letter d of the VAT Act. This was the finding of the Supreme Tax Court on 13 November 2019, published on 19 December 2019.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: Financial Services (FS) / Finanzdienstle ...
6. 04. November 2015

   No VAT avoidance through clash of concept in mail order busi ...

   The Supreme Tax Court has held that the mail order provision in the VAT Act cannot be avoided by having the customer formally request the foreign supplier to arrange for transport on his behalf.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: mail order, VAT avoidance
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. 29. April 2022

   VAT treatment of granting access to airport lounges

   In a most current circular, the Federal Finance Ministry has commented on the VAT situation for the provision of access to airport lounges as in contrast to normal travel services.

   Kategorien: Official Pronouncements

   Schlagwörter: Travel service, airport lounge, air trav ...
9. 13. September 2016

   Electronically supplied services for VAT purposes: the provi ...

   The Supreme Tax Court held that services provided by a US-resident online-dating agency to German resident private users constituted electronically supplied services, with their place of supply in Germany.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: VAT, Electronically supplied services, P ...
10. 11. März 2016

    GmbH & Co. KG can be member of VAT group

    The Supreme Tax Court has held that a GmbH & Co. KG can rank as a corporation for the purposes of entitlement to membership as a subsidiary of a VAT group.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: VAT group, GmbH & Co. KG, corporation
11. 08. Januar 2014

    Community law precedence for VAT input tax deduction

    The Supreme Tax Court has held that a customer may fully deduct the VAT charged on a supply in accordance with community law, even if national law prescribes a lower rate.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: deduction, input tax, community law
12. 06. April 2011

    VAT on subsidised sales to members based on no more than mar ...

    The Supreme Tax Court has held that the VAT on below-cost sales to members is to be based on no more that the fair market price of the goods or services.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: below-cost sales, sales to members, Sixt ...
13. 21. Dezember 2020

    No VAT exemption for heat supplies provided by homeowners' a ...

    The European Court of Justice (ECJ) held that the supply of heat by a homeowners' association to its members, the residential property owners, is subject to VAT. Accordingly, the proportionate input VAT allocable to the acquisition and operation costs of the heat generating power plant will be deductible. The case was referred to the ECJ by the Lower Tax Court of Baden-Wuerttemberg.

    Kategorien: European Court of Justice

    Schlagwörter: VAT Exemption, heat supplies, power plan ...
14. 09. März 2016

    Factor remains liable for VAT even after surrender of the co ...

    The Supreme Tax Court has held that a factor’s liability for the VAT in a factored debt does not cease with the surrender of the proceeds of the debt collection to the original creditor.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: debt collection, factor, proceeds
15. 25. November 2015

    Input tax on dual use expenses to be split by turnover unles ...

    An ECJ advocate general has suggested the court hold that Germany has not properly transposed the input tax split provision of the Sixth directive and cannot therefore demand of the taxpayer any other than a turnover based split.

    Kategorien: From Europe

    Schlagwörter: dual use, input tax split, turnover base ...
16. 10. Januar 2012

    Sale of shares as sale of business

    The finance ministry has issued a decree to the effect that the sale of shares in a company can be non-VAT-able as the sale of a business, if the subsidiary meets the economic integration qualification for joining a VAT group with the acquirer.

    Kategorien: Official Pronouncements

    Schlagwörter: Sale of shares, VAT group, sale of busin ...
17. 15. Juli 2021

    VAT treatment of services provided by stock exchanges and ot ...

    In a current circular, the tax authorities generally comment on the VAT treatment of services provided by exchanges and other trading platforms for financial products and, in this respect, partially amends an earlier decree issued in 2018 with regard to trading platforms for the acquisition or trading of Bitcoin and other so-called crypto currencies.

    Kategorien: Official Pronouncements

    Schlagwörter: Cryptocurrencies (Virtual Currencies), b ...
18. 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
19. 16. Mai 2022

    Value Added Tax: No automatic exemption for sports services

    Abandoning its previous case law, the Supreme Tax Court held that sports clubs cannot invoke a general VAT exemption based on the EU VAT Directive. Due to the result of an earlier ruling by the ECJ which was initiated by the Supreme Tax Court, the relevant Article 132(1)(m) of the VAT Directive 2006/112 does not a priori extend to all sports-related services provided by nonprofit organizations.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: golf, VAT Exemption, sports services, sp ...
20. 09. Juni 2021

    UPDATE : Bundestag passes the Act to Modernise the Relief of ...

    On 5 May 2021, the Bundestag passed the Act to Modernise the Relief of Withholding Taxes and the Certification of Capital Gains Tax. The law as passed is based on the resolution recommended and passed by the Bundestag Finance Committee on 21 April 2021.

    Kategorien: Legislation

    Schlagwörter: ATAD, dividend withholding tax, Income T ...
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