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Tax & Legal

ECJ: VAT on entire amount of brokerage commission payable immediately even if fee is paid in instalments


In the case of a one-time brokerage service, the entire fee is subject to VAT in the year in which the service is rendered. This also applies if payment of the fee is spread in equal annual installments over the subsequent years. With its decision the European Court of Justice (ECJ) answers the request for a preliminary ruling submitted by the Federal Tax Court and confirms its case law that VAT is due at the time services are supplied, even where payment relating to the transaction carried out was not yet received. Continue reading

Retention period infringement under Section 6 (5) Sentence 6 Income Tax Act due to change of legal form of a parent company at book value


According to a decision of the Supreme Tax Court, where, within the framework of a multi-level partnership, an upper partnership, which indirectly participated in an asset transferred at book value under Section 6 (5) Sentence 3 Income Tax Act (“ITA”), changes its legal form into a corporation at book value, this will be considered an infringement of the retention period under Section 6 (5) Sentence 6 ITA

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Revocation of a waiver to a VAT exemption on real estate transactions


The waiver of a tax exemption under Section 4 No. 9a) VATA can be revoked as long as the tax assessment for the year in which the service was rendered is still open or can still be changed under Section 164 General Tax Code. Section 9 (3) Sentence 2 VATA in the version of the 2004 Act to Accompany the Budget does not regulate the revocation.

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EUにおける国別報告書(CbCR)の公開に係る概要について


2021年9月28日、EU理事会は、国別報告書(CbCR)の公開に係るEU理事会会計指令の修正提案を正式に採択しました。これにより、一定の要件を満たす場合、本社の所在地にかかわらず、EU域内において支店・子会社を通じて事業活動を行っている多国籍企業に対して法人所得税等に関する情報の開示が要求されます。本稿ではこの修正指令の対象範囲、開示内容や実施スケジュール等について概要を紹介します。

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Draft statutory instrument with black-list of non-cooperative tax jurisdictions published


The Act on the Defence against Tax Avoidance and Unfair Tax Competition (DTAUTC) of June 25, 2021 (BGBl. I p. 2056 introduced certain administrative and legislative measures in relation to those states and territories (tax jurisdictions) which qualify as non-cooperative tax jurisdictions under Section 2 (1) DTAUTC. Continue reading

German Tax Desk Italy: Plastic Tax and Sugar Tax – Postponement to 2023 with the Budget law for 2022


The 2020 budget law (n. 160/2019) introduced two new consumption taxes under the responsibility of the Customs and Monopolies Authority: the tax on the consumption of plastic products with single use or ” MACSI ”(known as the“ Plastic Tax ”) and the tax on the consumption of sweetened beverages (known as the“ Sugar Tax ”). Continue reading

ECJ: Swimming lessons not exempt from VAT


The European Court of Justice (ECJ) dealt with the question if the provision of swimming lessons would be VAT exempt under EU VAT guidelines. The ECJ held that swimming tuition provided by a private swimming school does not fall under the exemption rule as “school and university tuition” in Article 132 (1) (i) and (j) of the VAT Directive 2006/112. Continue reading