11.02.2015 Foreign business may recover input tax through VAT return if ... The Supreme Tax Court has held that a business of uncertain residence that has invoiced its German sales with VAT must recover its input tax through the return that must be filed, regardless of whether the VAT invoices were rightly or wrongly issued. Categories: Supreme Tax Court casesKeywords: input tax, foreign business, VAT return
10.07.2014 Leasing revenue of bank in VAT fraction to include interest ... The ECJ has held that a decision by the tax office to base the recoverable input tax of a bank on the portion of taxable leasing turnover reflecting the interest only is acceptable if it better reflects the actual use made of the inputs. Categories: From EuropeKeywords: interest, input tax, leasing revenue, le ...
09.07.2014 Division of input tax on dual-use buildings The Supreme Tax Court has laid a second case before the ECJ on the division of input tax incurred in the construction and operation of a dual-use building between taxable and exempt activity. Categories: Supreme Tax Court casesKeywords: property, input tax, dual-use buildings
22.05.2014 VAT returns or refund claims of foreign businesses The finance ministry has decreed that a Supreme Tax Court case requiring a foreign business to file a full VAT return of all German inputs and outputs where its only taxable output is a VAT invoice issued in error should only be followed by foreign businesses whose refund claims have been rejected in error. Categories: Official PronouncementsKeywords: input tax, foreign business, refund clai ...
13.03.2014 No input tax deduction on acquisition of intangibles to be p ... The ECJ has held that a German tax consultant cannot deduct the input tax on the acquisition of an intangible from one partnership for use by another for lack of his own economic activity. Categories: From EuropeKeywords: input tax, partnership, intangibles
11.02.2014 Input tax from fraudulent supplier The finance ministry has issued a decree on supplies from a fraudulent supplier to the effect that the input tax is deductible if the recipient did not know of the fraud and otherwise acted in good faith with due care. Categories: Official PronouncementsKeywords: input tax, fraudulent supplier, good fai ...
08.01.2014 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. Categories: Supreme Tax Court casesKeywords: deduction, input tax, community law
06.11.2013 No input tax deduction on intra-community sale of VAT-free g ... The Supreme Tax Court has followed an ECJ judgment in holding that the VAT-free intra-community sale of goods does not allow an input tax deduction that would be excluded for the same sale on the home market. Categories: Supreme Tax Court casesKeywords: input tax, intra-community
30.10.2013 VAT input tax apportionment by value for gaming hall The Supreme Tax Court has held the tax office to be correct in insisting that a gaming hall operator apportions his inputs by turnover, rather than by space used, where the physical division was only temporary. Categories: Supreme Tax Court casesKeywords: input tax, apportionment, gaming hall
16.10.2013 Foreign business to recover input tax with VAT return if any ... The Supreme Tax Court has held that a foreign business should file an annual return for VAT showing its entire recoverable input tax for the year if it owed output tax at any time during the year for any reason. Categories: Supreme Tax Court casesKeywords: input tax, foreign business, refund clai ...
24.07.2013 No allocation of input tax to intended tax-free turnover The Supreme Tax Court has held that the input tax on general expenses cannot be allocated between taxable and tax-free turnover if, in the event, no tax-free turnover is achieved in the year in question. Categories: Supreme Tax Court casesKeywords: input tax, taxable turnover, tax-free tu ...
20.03.2013 Rejection of credit note leads to loss of input tax deductio ... The Supreme Tax Court has upheld the letter of the law providing that a credit note loses its invoice status as a voucher for input tax deduction on rejection by the recipient – regardless of whether or not the rejection is justified. Categories: Supreme Tax Court casesKeywords: input tax, credit note, invoice
22.02.2013 Input tax on defence costs of managers against criminal char ... The ECJ has held that the input tax on the costs incurred by managing directors in defending themselves against criminal charges was incurred in a private capacity and was thus not deductible against the output tax on the business turnover. Categories: From EuropeKeywords: input tax, defence, criminal charges
10.08.2011 Reverse charge VAT entitles foreign business to full input t ... The Supreme Tax Court has held that a foreign business required to file a VAT return for the year, does so for the full year. Its input tax can therefore be recovered in full. Categories: Supreme Tax Court casesKeywords: input tax, VAT refund, reverse charge
