Refusal of input VAT deduction and VAT exemption in case of participation in tax evasion

16.05.2019 - According to Section 25f UStG (new version), the entrepreneur can be excluded from input VAT deduction or VAT exemption for intra-Community deliveries if he knews or should have known that his service or the received service was included in a tax evasion scheme or damaging the VAT revenue. The jurisdiction of the ECJ over recent years is thereby incorporated in the new law.

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 „Das ist doch alles EU!“ … hören wir sehr häufig von international erfolgreichen Unternehmen. Darin kommt die Erwartung zum Ausdruck, dass die rechtlichen Rahmenbedingungen in allen EU-Mitgliedstaaten identisch sind.

Indirect taxes

“But all this is EU!” … is what we frequently hear from internationally successful companies – in full conviction that the legal frameworks must be identical in all EU member states.

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