Suchergebnisse für: `vat-act` (116 gefunden)

1. 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
2. 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
3. 20. August 2025

   MoF: Amended circular on the VAT treatment of online event s ...

   In April 2024, the tax authorities commented on the VAT implications of online event services. This administrative circular has now been revoked and replaced by a revised circular issued most recently by the Ministry of Finance (MoF). The VAT Act Application Ordinance was adjusted accordingly.

   Kategorien: Official Pronouncements

   Schlagwörter: electronic services, digital platform op ...
4. 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 ...
5. 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 ...
6. 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
7. 10. März 2025

   No domestic residency in case of rental of German property

   The Münster Tax Court has rejected an earlier decree of the Federal Ministry of Finance according to which entrepreneurs based abroad who own a rented property located in Germany are treated as being resident in Germany if the otherwise exempt rentals are subject to VAT by way of a waiver pursuant to Section 9 VAT Act.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: permanent establishment (PE), property r ...
8. 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
9. 24. September 2024

   No retroactive correction of invoices for want of reference ...

   According to the Supreme Tax Court, the subsequent correction of invoices does not have retroactive effect considering the requirements laid down in Section 14a (7) VAT Act regarding the additional obligations on the issue of invoices for intra-Community triangular transactions. This decision is a follow-up on an earlier judgment of the European Court of Justice from 2022 in the case C-247/21 Luxury Trust Automobil.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: incorrect invoice, alteration of VAT inv ...
10. 30. Juli 2024

    VAT treatment of additional remuneration for copyrights gran ...

    According to a recently published decision of the Supreme Tax Court a so called “fairness compensation” which is paid by a TV station to the screenwriter based on the specific provisions in the German Copyright Act is subject to VAT as remuneration from a third party within the meaning of Section 10 (1) sentence 3 of the German VAT Act.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: remuneration agreed
11. 03. Januar 2025

    MoF: Revised allocation formula for input VAT deduction of f ...

    Towards the end of 2024 the Federal Ministry of Finance (MoF) commented in some detail on the input VAT deduction for credit institutions. The ministerial pronouncement focuses on the attribution of input transactions to output transactions and the relevant input VAT allocation in accordance with Section 15 (4) VAT Act. Another focus of the MoF circular is on cross-border structures and specifically the services between local branches and their foreign head office and vice versa.

    Kategorien: Official Pronouncements

    Schlagwörter: banking service, input VAT deduction
12. 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: Sixth Directive, VAT Exemption, ATM
13. 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
14. 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
15. 02. September 2024

    Switzerland: Draft bill for electronic platforms and increas ...

    The Swiss Federal Tax Administration is currently preparing an amendment to the Swiss VAT Act as of 1 January 2025 regarding the VAT treatment of the supply of goods via online platforms. In addition, and in order to finance the local pension system, the standard VAT rate shall increase further.

    Kategorien: Legislation

    Schlagwörter: Switzerland, trading platforms
16. 21. Februar 2025

    Bribes confiscated under criminal law reduce VAT basis

    In a most recent judgment, the Supreme Tax Court held that bribes confiscated under criminal law reduce the VAT basis of the respective turnover affected under criminal law. A tax that has already been assessed must be corrected at the time of collection in accordance with Section 17 (1) sentence 1 VAT Act.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: bribes, assessment basis
17. 21. März 2023

    Findings during cash inspection may warrant subsequent tax a ...

    Similar to a VAT inspection pursuant to Section 27b of the German VAT Act, the review of the cash-system (here: at a restaurant business) does not require prior notice or the specification of reasons. This was decided by the Hamburg Tax Court. In addition, the court held that the cash inspection allows an automatic follow-up tax audit if warranted by the facts determined during the cash inspection.

    Kategorien: Tax Court

    Schlagwörter: tax audit
18. 11. November 2025

    MoF: Simplification and exemption from VAT for small enterpr ...

    In a most recent circular, the Federal Ministry of Finance (MoF) has commented on the input VAT deduction from services obtained by an entrepreneur prior to the switch from the standard taxation to taxation under the small business regime in Section 19 of the German Value Added Tax Act.

    Kategorien: Official Pronouncements

    Schlagwörter: Small and Medium Enterprises (SME), inpu ...
19. 03. März 2025

    No liability for incorrect VAT disclosure in rental agreemen ...

    In a recent decision the Supreme Tax Court held that the person designated as the issuer of an invoice can only be held liable if he or she was involved in the creation of the invoice or if the issuance is otherwise attributable to him or her as representative or by proxy. An incorrect VAT statement in the invoice caused by the previous owner cannot be attributed to the purchaser of the property.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: incorrect VAT
20. 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 services, airport lounge, air tra ...
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