Schlagwörter: input VAT deduction (11 gefunden)

1. 17. März 2022

   Input VAT deduction for the construction of a suspension rop ...

   In its ruling of 20.10.2021 (XI R 10/21), the Supreme Tax Court decided that an input VAT deduction from invoices issued for services in the course of the construction of a tourist attraction which could be used free of charge (here: suspension rope bridge) could be made, if the input services in question were directly related to a service for which payment was received (here: for the provision of parking spaces).

   Kategorien: Supreme Tax Court cases

   Schlagwörter: input VAT deduction, public authority
2. 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 ...
3. 13. Dezember 2021

   ECJ: Deduction of input VAT only after supplier’s status as ...

   In a Czech case the ECJ once again had the opportunity to comment on the material requirements for the deduction of input VAT. In the current case, the focus of the judicial review was on the ways to demonstrate and prove that the supplier of the service is a taxable person within the meaning of the VAT Directive.

   Kategorien: From Europe

   Schlagwörter: VAT fraud, input VAT deduction, taxable ...
4. 17. Februar 2021

   ECJ referral: Input tax deduction of a management holding co ...

   The Supreme Tax Court has asked the European Court of Justice (ECJ) for a preliminary ruling on the input tax deduction of a functional (operating) holding company from certain input costs.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: economic activity, input VAT deduction, ...
5. 08. März 2019

   Input tax deduction for advance payment despite non-delivery ...

   The purchaser of thermal power units, which were not delivered due to fraud, shall not be denied the right to deduct input tax from an advance payment if the supply appeared to be certain at the time of payment. In three decisions, the Supreme Tax Court follows a judgment of the European Court of Justice (ECJ), to which it has referred the cases earlier for a preliminary ruling.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: fraudulent supplier, input VAT deduction ...
6. 08. Februar 2019

   European Court of Justice: Deductible input VAT of a branch ...

   In its judgment in Morgan Stanley (C-165/17) on 24 January 2019, the ECJ ruled on the ratio of deductible input tax in relation to the internal supplies of a French branch to its head office, a financial service provider in the UK.

   Kategorien: From Europe

   Schlagwörter: Financial Services (FS) / Finanzdienstle ...
7. 11. Juni 2018

   Input VAT deduction available despite missing details on the ...

   For the purposes of input VAT deduction, the necessary information about the tax point (the date of the supply) may be inferred from the date on which an invoice was issued, if it can be assumed that the service was provided in the month in which invoice was issued.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: input VAT deduction, alteration of VAT i ...
8. 17. November 2017

   European Court of Justice: compulsory content of invoices fo ...

   On 15 November 2017 the European Court of Justice (ECJ) published its decision in the joined cases of Geissel and Butin ruling that Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (“the VAT Directive”) - Articles 168(a) and 178 (a) together with Article 226(5) - must be interpreted as precluding national legislation, which makes the exercise of the right to deduct input VAT subject to the condition that the address where the issuer of an invoice carries out its economic activity must be indicated on the invoice.

   Kategorien: European Court of Justice

   Schlagwörter: incomplete invoice, invoice requirements ...
9. 06. Juli 2017

   ECJ to clarify invoice requirements for deduction of input V ...

   An ECJ advocate general has suggested that the address of the issuer of an invoice must not be identical with the place from where he carries out his economic activity and that any type of address under which the supplier can effectively be contacted is sufficient.

   Kategorien: From Europe

   Schlagwörter: incomplete invoice, invoice requirements ...
10. 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 ...
11. 04. Januar 2017

    10 percent threshold for input VAT deduction for private use ...

    The right to deduct input VAT may be excluded only in cases in which the goods acquired are used, to an extent greater than 90%, for purposes other than the taxable person’s business, and not where the goods are used for non-economic purposes (such as: in the course of public activities).

    Kategorien: Supreme Tax Court cases

    Schlagwörter: private use, input VAT deduction, non-bu ...