23.08.2023 Update: Alternative services of a gym during Corona lockdown ... There is no taxable service by a fitness studio operator if the gym is closed. Neither the continued payment of membership fees nor the replacement services offered by the operator is an exchange of services subject to VAT. With this decision, the Hamburg tax court deviates from an earlier view held by the Schleswig-Holstein tax court. Both proceedings are now pending before the Supreme Tax Court for final clarification. Categories: Tax CourtKeywords: Coronavirus (COVID-19)
26.01.2023 Ryanair - State Aid Ryanair was unsuccessful in its action against state aid from Sweden before the European General Court as the court of first instance. Within a short period of time, the airline had brought actions against 16 different state aid measures, including the Swedish case involving the state support for the local airline SAS and which is currently pending before the European Court of Justice (ECJ). In his Opinion Advocate General Pitruzzella suggests that the ECJ rejects the appeal in its entirety. Categories: From EuropeKeywords: Coronavirus (COVID-19), state aid
17.02.2022 Fourth Corona Tax Relief Act - Draft Bill - UPDATE!! The German Federal Ministry of Finance has presented the draft bill for a fourth act implementing tax relief measures to address the Corona crisis (Fourth Corona Tax Relief Act) the following tax measures,inter alia, are envisaged: Categories: Official Pronouncements, LegislationKeywords: Coronavirus (COVID-19), Loss relief, Inc ...
09.12.2021 Federal Ministry of Finance : Circular on Tax Measures aimed ... Further extension of the procedural tax relief regulations. Categories: Official PronouncementsKeywords: Coronavirus (COVID-19), Income Tax Act, ...
22.11.2021 COVID 19 Measures - Latest Update Against the background of a fourth Covid 19 wave in Europe, certain measures, due to expire, have been extended. Categories: Official Pronouncements, From EuropeKeywords: Coronavirus (COVID-19), furlough, govern ...
14.07.2021 European Council adopts a temporary ‘buy and donate’ VAT exe ... The Council of the European Union adopted an amendment to the VAT directive introducing a temporary VAT exemption on importations and on certain supplies in response to the COVID-19 pandemic. The ‘buy and donate’ directive will make it easier for the Commission and EU agencies to buy goods and services to distribute them free of charge to member states in the context of the ongoing public health crisis. Categories: From EuropeKeywords: Coronavirus (COVID-19), temporary VAT ex ...
05.03.2021 Update: Increase of tax loss carry-back and further Corona a ... Third Corona Tax Relief Act: Following the decisions of the coalition committee on 3 February 2021 further Corona aid for companies is planned. Categories: Official PronouncementsKeywords: Coronavirus (COVID-19), tax loss carry-b ...
07.07.2020 Ministry of Finance: No Covid 19 deferral of deadline for re ... At a Federal Press Conference on 6 July 2020, the Ministry of Finance in Berlin made the surprise announcement that, following a decision of the Minister of Finance, Germany will not be exercising the option given in the recent EU Directive to extend the reporting deadlines for DAC 6. Categories: Official Pronouncements, Tax & Legal New ...Keywords: Coronavirus (COVID-19), DAC 6
30.06.2020 Second Corona Tax Assistance Act passed The Bundestag has passed the second Corona Tax Assistance Act. The Bundesrat has also given its approval. Categories: Official PronouncementsKeywords: Coronavirus (COVID-19), Income Tax Act, ...
16.06.2020 Federal Cabinet releases draft bill for post-covid stimulus ... The German Federal Cabinet has released the draft bill on the crisis management package aimed at mitigating the economic impact of the COVID 19 pandemic. Categories: Official PronouncementsKeywords: Coronavirus (COVID-19), loss carry-back, ...
10.06.2020 Covid-19 Italy: Measures to support the business liquidity o ... Prepared by Fabio Alberto Regoli Categories: From EuropeKeywords: Coronavirus (COVID-19)
10.06.2020 Covid-19 Italy: Postponement of suspended tax payments Prepared by Alessandro Caridi and Flavia Barone Categories: From EuropeKeywords: Coronavirus (COVID-19), suspension of pa ...
10.06.2020 Covid-19 Italy: Incentives and tax credit Prepared by Flavia Barone and Fabrizio Tenuta Categories: From EuropeKeywords: Coronavirus (COVID-19), tax credit
10.06.2020 Covid-19 Italy: Simplifying measures Prepared by Alessandro Caridi and Flavia Barone Categories: From EuropeKeywords: Coronavirus (COVID-19)
10.06.2020 Covid-19 Italy: VAT - Measures to support the capitalisation ... Prepared by Luca Lavazza Categories: From EuropeKeywords: Coronavirus (COVID-19), VAT
10.06.2020 Covid-19 Italy: Measures in Italy to support the liquidity a ... Prepared by Alessandro Caridi and Flavia Barone Categories: From EuropeKeywords: Coronavirus (COVID-19)
04.06.2020 Government Coalition Committee agrees Crisis Management Pack ... In the night of 3-4 June, coalition partners CDU/CSU and SPD agreed on a crisis management package to mitigate the economic impact of the COVID 19 pandemic. Categories: Official PronouncementsKeywords: Coronavirus (COVID-19), Corporation tax, ...
26.05.2020 Seizure of Corona emergency aid is inadmissible The seizure of a bank account by the tax office, where the account also includes amounts received as Corona emergency aid, is unlawful. This was decided by the Münster Tax Court in a procedure for interim relief on 13 May 2020 (Az. 1 V 1286/20 AO), published in a press release on 19 May 2020. Categories: Tax CourtKeywords: Coronavirus (COVID-19), Seizure orders
08.05.2020 Government releases draft Corona – Tax Assistance Bill At its meeting on 6 May 2020, the Federal Cabinet adopted the Corona Tax Assistance Bill, which - with the exception of editorial changes - essentially corresponds to the Federal Ministry of Finance's original formulation. Categories: Official PronouncementsKeywords: Coronavirus (COVID-19), tax relief
14.04.2020 Further tax measures to assist people affected by the Corona ... In coordination with the Supreme Tax Authorities of the federal states ("Länder"), the Federal Ministry of Finance published further tax measures to assist those affected by the Corona crisis in its circular dated 9 April 2020. Categories: Official PronouncementsKeywords: Coronavirus (COVID-19), donations, tax r ...
