30. Januar 2020 Deduction of input VAT for a home office: Does the requireme ... The Supreme Tax Court has doubts as to whether EU law precludes national case law which states that the decision to allocate an asset to private or business use must be submitted to the tax office by the end of the statutory period for submission of the annual VAT return. Accordingly, in a ruling of 18 September 2019 ( XI R 3/19 published on 30 January 2020) it has requested clarification from the European Union Court of Justice (ECJ). Kategorien: Supreme Tax Court casesSchlagwörter: Home office, input VAT, allocation of us ...
22. März 2019 Input VAT claims and Brexit Prior to the announcement on 21 March 2019 that Brexit may be postponed until either 12 April 2019, 22 May 2019 or possibly later, the British tax and customs authorities (HMRC) issued guidance on 18 March 2019 on the changes to VAT IT systems in the event of the United Kingdom leaving the EU on 29 March 2019 without a deal. Kategorien: Official Pronouncements, From EuropeSchlagwörter: Brexit, input VAT, input VAT refund proc ...
25. April 2012 No input tax deduction on share disposal The Supreme Tax Court has held that the sale of an investment in a company is a non-business related activity and furthermore VAT-free as a sale of shares. The right to deduct the related input tax depends on the costs being not linked only to the sale. Kategorien: Supreme Tax Court casesSchlagwörter: input VAT, Share disposal, holding compa ...
04. Januar 2011 No input tax deduction on supplier's invoice without tax num ... The Supreme Tax Court has refused an input tax deduction on an invoice showing a tax office correspondence reference in place of the supplier's tax, or VAT ID, number. Kategorien: Supreme Tax Court casesSchlagwörter: input VAT, VAT deduction, supplier's inv ...
