News

Alle nach drei Jahren schuldenfrei

Das Bundesjustizministerium hat einen Referentenentwurf veröffentlicht, der eine verkürzte Restschuldbefreiung auch für Verbraucherinnen und Verbraucher vorsieht.

Zur Beihilfefähigkeit von Heilbehandlungen

Leistungen für gerätegestützte Krankengymnastik sind neben manueller Therapie, Krankengymnastik einzeln oder Massage – soweit sie am gleichen Behandlungstag erbracht worden sind – nur beihilfefähig, wenn sie aufgrund gesonderter Diagnosestellung erbracht worden sind. Dies entschied das Verwaltungsgericht Koblenz.

Kfz-Steuerbefreiung: Erben dürfen nachträglich Antrag stellen

Eine Kfz-Steuerbefreiung ist auch nachträglich durch die Erben möglich und kein höchstpersönliches Recht, entschied das Finanzgericht Stuttgart.

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

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,

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

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.

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.