News
- 14.09.2020
Veräußerung eines Mobilheims löst Grunderwerbsteuer aus
Das Finanzgericht (FG) Münster hat entschieden, dass die Übertragung eines Mobilheims grunderwerbsteuerpflichtig ist.
- 14.09.2020
Apotheker-Vertreterin sozialversicherungsfrei
Arbeitet eine Apothekerin als kurzzeitige Vertreterin einer Apothekeninhaberin, kann dies – abhängig von den Umständen des Einzelfalls – als selbständige Tätigkeit zu charakterisieren sein. Dies hat das Landessozialgericht (LSG) Nordrhein-Westfalen entschieden.
- 11.09.2020
Unterhaltsleistungen: Zur Lebenswirklichkeit einer Haushaltsgemeinschaft
In einem vom Bundesfinanzhof (BFH) entschiedenen Fall ging es um die steuerliche Anerkennung von Unterhaltsleistungen von Eltern gegenüber ihrer studierenden Tochter. Diese wohnt mit ihrem Lebensgefährten zusammen, weshalb das Finanzamt einen Unterhaltsbeitrag seinerseits annahm. Dem folgte der BFH nicht.
- 17.01.2017
VAT identification number when declaring an intra-community movement
By judgement of 20th October, the European court of justice makes clear that the VAT directives must be interpreted in such a way that exemption from VAT at an intra-community movement
- 23.11.2016
New VAT rules for legal persons under public law
As of January 1st 2016 in the German VAT law, the new article 2b VAT law was launched. The scheme, which was adopted under the Taxation Act of 2015,
- 14.10.2016
European court of justice decides about VAT refund
At the European Court of Justice, the question was asked by a German court whether a VAT refund was to be granted at the time of the creation of a faulty invoice
- 01.11.2013
New regulations for the certification of zero-rated intra-community deliveries coming into effect on Oct 1, 2013
In the case of zero-rated intra-community deliveries within the EU, the consignor has to certify that he or the consignee has shipped the goods from his country into another EU country. This certification has to include a copy of the invoice and an entry certificate or an approved alternative document.
- 31.10.2013
Germany – annual tax act 2013 results in changes in reverse charge rules for transportation of passengers and further changes in place of service for ticket sales
Previously, the reverse charge rule was not able to be applied to transportation by a cab (taxi) in Germany. This rule has now changed with the German Annual Tax Act 2013. Starting October 2013, all transportation of passengers by vehicles on land is subject to German VAT and the suppliers of this transportation service are liable for VAT. Therefore, usually, only the supplier of the passenger transportation service has to be registered for VAT purposes in Germany.