News

COVID-19: Kontenpfändung im Einzelfall unbillig

Eine Kontenpfändung kann unter Berücksichtigung der durch die COVID-19-Pandemie bedingten Einschränkungen im Einzelfall unbillig sein. Das hat das Finanzgericht Düsseldorf im Fall von Vermietern entschieden.

Patientendaten-Schutz-Gesetz beschlossen

Am 3. Juli 2020 hat der Bundestag das "Patientendaten-Schutz-Gesetz" beschlossen. Es regelt die Nutzung digitaler Angebote wie das E-Rezept oder die elektronische Patientenakte (ePA) und damit verbunden den Schutz sensibler Gesundheitsdaten.

Kein Vollstreckungsschutz bei schon vor COVID-19 beantragten Insolvenzverfahren

Ein Gastronomie-Betrieb beantragte die Einstellung von Vollstreckungsmaßnahmen. Man sei von der COVID-19-Pandemie betroffen und das Ziel des Insolvenzverfahrens sei gewesen, den Betrieb zu retten. Das Hessische Finanzgericht lehnte den Antrag auf einstweilige Anordnung jedoch ab.

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.