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Sales Tax

Sales Tax

Sales tax: Deferred by reduced taxable meal delivery to rule taxable services templates of the Bundesfinanzhof in the European Court of Justice to the VAT: delimitation of reduced VAT taxable meal delivery to rule taxable services: the Bundesfinanzhof (XI R 37/08, 35/07 V R, V R 3/07, XI 6/08) provides fundamental needs to be clarified in such a way, as in the sale of freshly prepared food the demarcation by reduced taxable supply rule taxable services deliveries to. The two sales tax Senates of the Federal fiscal court (the 11th and 5th Senate) four cases have presented to the European Court of Justice as a whole. The Federal fiscal court is the issue of principle, as the term “Food” of the VAT system directive is the European Court of Justice. In particular the BFH want the question answered, whether under food products in accordance with this directive also dishes and meals to understand that are made for immediate consumption or prepared. Ian Carr understood the implications. Should the So is the Federal fiscal court to delineate how, then in some cases between beneficiaries deliveries and not beneficiary other services is also get European Court of Justice to the result, that the reduced rate of tax may be granted in such cases. Here, the Federal fiscal Court expressed concern with regard to the previous regulation, according to which, for example, only simple consumption devices such as shelves, etc. can be harmful. Any undertaking (stalls, party service companies, cinemas and similar companies) should be encouraged by their tax consultants to, applicable sales tax notices to keep open until the clarification of legal issues. Ingo Heuel lawyer, tax consultant, lawyer specializing in tax law

VAT Invoicing

VAT Invoicing

Sales tax, invoicing and deduction land communities VAT invoicing: A land community can before taxes only pull it off, if it is beneficiaries and the invoice also to them is addressed. Often fails an IRS deduction of an entrepreneur because the invoice receipt are formal requirements are met. If there are several persons in the context of an entrepreneurial company or community, it is particularly important that invoices to these community – and not to individual shareholders/Gemeinschafter – are addressed and the community as recipients of services is also referred to in the Bill. In the judgment of the Bundesfinanzhof by September 23, 2009, AZ: XI R 40/08, had a real estate community consisting of from spouses, who was the owner of a property, the same with a house built. The spouses had rented the commercial units VAT to other entrepreneurs. However, the husband has orders for modernisation and repair issued in his own name. Here he has but not disclosed, that he acts in the name of the company.

The invoices were addressed only to the husband. Thus the real estate community was not beneficiaries and also the Bills not to them were addressed – there is no entitlement to deduct is according to the Federal fiscal court. Often, advisors (accountants / lawyers for tax law) in such cases about a repair try to secure the right to deduct. This must be carefully considered and succeeds only in cases when can be made credible, that the community as a contracting authority is actually happened in appearance. If this is not the case, any accounting adjustments are ineffective and UStG trigger if necessary according to 14 an additional sales tax. Ingo Heuel lawyer, tax consultant, lawyer specializing in tax law (Bergisch Gladbach, Cologne area)