Level 2 minimal - vdma.eu
Italy currently offers companies interesting investment incentives for machinery and equipment. These are granted in an efficient form via tax credits, which can be offset against current tax and contribution payments.
In a letter dated 9.6.2021, the BMF amends the sales tax application decree. Due to new ECJ case law, a previous delimitation criterion is no longer applicable.
In a letter dated May 11, 2021, the German Federal Ministry of Finance commented on the distinction between sales tax and insurance tax for guarantee commitments.
On the occasion of the current flood disaster, the Federal Ministry of Finance has issued a letter with equity measures in VAT.
As of 3/15/2021, the Federal Ministry of Finance has updated the lists for so-called reciprocity.
The BMF has extended the transitional regulation in the letter dated 1.10.2020.
The VDMA offers events on current foreign trade topics, on the web and live on site.
If you still want to claim an input tax rebate for 2020 in the UK, you need to hurry!
According to several surveys, the payment discipline of Slovak entrepreneurs and customers is one of the worst in the EU. At the same time, the crisis (Covid-19) affects the payment discipline and liquidity of entrepreneurs very significantly.
After the new § 6a UStG came into force on 1.1.2020, there was no statement from the tax authorities on how to deal with the stricter requirements in practice.
In a letter dated 1.10.2020, the Federal Ministry of Finance commented on the term "Werklieferung". According to the case law of the V. Senate of the Federal Court of Finance (judgement of 22 August 2013, V R 37/10 ), a delivery of work pursuant to § 3 (4) UStG shall only be deemed to exist if a foreign object is processed or treated.
On 30.6. the tax authorities published the final BMF letter on the reduction of VAT.
The amendment of the VAT system directive (so-called "Quick fixes") has been implemented in German VAT law as of 1.1.2020.
In a letter dated June 15, 2018, the Federal Ministry of Finance responded to a submission by the VDMA on the tax exemption of turnover for maritime shipping under § 8 UStG and answered some questions of doubt.
In a ruling of 4 May 2017, case C -33/16, the European Court of Justice decided that services of loading and unloading of a seagoing vessel may be tax-free not only when calculated at the last stage of trade (see also European Court of Justice ruling of 14 September 2006 - C-181/04, C-182/04, C-183/04), but also at previous stages of trade.
The Commission wants to change EU VAT radically
On 1 January 2018, important changes to the Swiss VAT law will come into force. In future, German entrepreneurs will have to register in Switzerland for standard cases.
Anyone active in the internal market has no choice but to apply for input tax refunds in other Member States. Disappointments are the order of the day.
