- The Munich Fiscal Court has referred to the CJEU the question whether Germany’s €1,000 de minimis threshold in Sec. 44 UStDV unlawfully blocks input VAT adjustments when a taxpayer switches from the flat-rate scheme to regular VAT taxation.
- Under German law, changing from the average-rate agricultural VAT scheme to regular taxation is a change in circumstances triggering an input VAT correction under Sec. 15a(7) UStG in the year of the switch.
- The court doubts whether excluding corrections for input VAT below €1,000 is compatible with the VAT Directive principles in Arts. 184 and 185(1) and Art. 192 of the VAT Directive.
Source: datenbank.nwb.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "Germany"
- Declaratory Interest After Failure to Forward an Invalid Input Tax Refund Application
- VAT Evasion: Offset Prohibition and Confiscation in German Federal Court Ruling
- Margin Taxation for Loss-Making Travel Services and Coffee Trips Pending CJEU Review
- Company Car to Shareholder’s Daughter Triggers Full Denial of Input Tax Deduction
- VAT Deduction for Employer-Paid Employee Travel Costs to a Company Event
