Tax & Legal

Categories: All (2 found)

1. 18.08.2023

   Permanent establishment and fixed business facility for serv ...

   The requirements for a permanent establishment pursuant to Section 12 sentence 1 German Fiscal Code, which are also characteristic for the concept of a permanent establishment under the double tax treaty with the United Kingdom, are met if the person providing the service (here: an aircraft mechanic/engineer) is given only restricted use of site-related business facilities (here: locker and safe deposit box in common rooms on the airport premises) in the course of his services (here: maintenance work on aircraft). This was decided by the Supreme Tax Court in a most recent judgment.

   Categories: Supreme Tax Court cases

   Keywords: permanent establishment (PE), supply of ...
2. 08.05.2019

   Written warnings in respect of breach of copyright are subje ...

   The Supreme Tax Court has ruled that written warnings issued by a copyright holder in order to enforce his copyright following a breach are subject to VAT. The consideration for the written warning (deemed a service) was the payment from the person charged with breaching the copyright.

   Categories: Supreme Tax Court cases

   Keywords: VAT, written warnings, supply of service ...