Birgit Jürgensmann Partner

Pages associated to Birgit Jürgensmann

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• Direct claim: ECJ judgement "Michael Schütte" of 7 September 2023, C-453/22
• Economic integration in the case of fiscal unity - BFH ruling V R 28/20 of 11 May 2023 (published on 14 September 2023)
• Operating equipment: No splitting requirement in the case of uniform supply – BFH ruling V R 7/23 (V R 22/20) of 17 August 2023
• Update to Growth Opportunities Act - Transition period for e-invoicing extended
• Decentrally consumed electricity from CHP plants does not constitute a supply and return supply
• Input VAT deduction for company events - BFH ruling V R 16/21, published on 27 July 2023
• Growth Opportunity Law draft - plans for e-invoicing
• Remission of interest in the event of monthly deferral – BFH ruling (V R 30/20)
• Spa taxes are not subject to VAT for freely and gratuitously accessible spa facilities – ECJ judgement "Gemeinde A" (C-344/22)
• Members of a supervisory board or board of directors do not engage in economic activity even if their remuneration is variable
• Cost pass-on – BMF letter dated 20 June 2023
• Isolated accommodation service can be a “TOMS” travel service - ECJ judgement C-108/22
• No fixed establishment by subcontractors - ECJ judgement "Cabot Plastics Belgium SA" (C-232/22)
• Charging stations for electric vehicles - ECJ judgement "P. w W." (C-282/22)
• § 15a input VAT adjustment in the case of assets that have become unusable - ECJ ruling (C-127/22) of 4 May 2023
• Only one VAT rate for a uniform supply - ECJ judgement "Finanzamt X" (C-516/21)
• BMF presents draft for the changeover to mandatory e-invoicing as of 2025
• Chain transactions - BMF letter dated 25 April 2023
• § 14c- VAT in the case of negative VAT statement / Use of supplementary information - BMF circular letter dated 18 April 2023
• Status as taxable person in loss-making activities – ECJ judgements "Gmina O." and "Gmina L." (C-612/21 and C-616/21)
• VAT grouping: BFH refers internal supplies to the ECJ again and changes jurisdiction on voting rights
• Zero VAT rate for photovoltaic systems
• No VAT-taxable supply when the costs serve one's own interests – BFH decision XI R 12/20
• Platform Tax Transparency Act (PStTG) and DAC-7 Directive – Significance for VAT
• No input VAT deduction from the purchase of luxury vehicles – BFH judgements V R 26/21 and V R 27/21
• No shifting the place of supply due to tax fraud – ECJ judgement C-641/21, 27 October 2022
• Input VAT deduction in the spouse model may be permissible – BFH ruling V R 29/20
• Annual Tax Act 2022 – Input VAT deduction in the refund procedure and late submission of the EC sales list
• VAT in the Digital Age: EU Commission publishes draft Directive
• Digital VAT Scan
• Staff training
• VAT Health Check
• Update: Instalment payments do not constitute partial supplies or uncollectability – BMF circular letter dated 14 December 2022
• Triangular transactions that have gone wrong cannot be saved – ECJ decision "Luxury Trust" of 8 December 2022, C-247/21
• Refusal of input VAT deduction in case of fraud is not limited to the tax loss – ECJ decision of 24 November 2022, C-596/21
• ECJ decision on German submissions on VAT groups
• VAT Group Deep Dive
• Symbolic remuneration is insufficient for economic activity - BFH ruling XI R 35/19
• Input VAT apportionment for mixed-use real estate – BMF circular letter dated 20 October 2022
• VAT Committee publishes working paper on fuel cards
• Financial authorities ease use of equitable measures due to Ukraine war - BMF circular letter dated 5 October 2022
• ECJ buries the intermediary model: Decision of 8 September 2022, C-98/21
• Everything as usual with company car taxation? - BFH ruling V R 25/21 of 30 June 2022
• Government Draft JStG (Annual Tax Act ) 2022: Zero VATrate on solar modules for photovoltaic systems
• Update: Direct claim ("Reemtsma claim") in case of wrongly paid VAT: Financial Court Münster refers case to ECJ (C-453/22-1)
• Update: Direct claim ("Reemtsma claim") in case of wrongly paid VAT: Financial Court Münster refers case to ECJ (C-453/22-1)
• BFH decision XI S 4/21 involves the requirements for a single-purpose voucher in the case of chain transactions
• Penalty acquisition taxation in accordance with § 3d S. 2 of the German VAT Code - ECJ ruling "B." (C-696/20)
• No triangular transaction without reference to transfer of tax liability on invoice? Opinion: "Luxury Trust" (C-247/21)
• Germany’s Federal Ministry of Finance presents a draft circular letter on the supply with transport of goods in chain supplies
• Watch out for irregularities to avoid losing the input VAT deduction or VAT exemption - BMF circular letter dated 15 June 2022
• Even if a reverse charge real estate purchase has not been declared, input VAT must be adjusted - BFH ruling V R 33/18
• No retroactive waiver of the VAT exemption on the sale of real estate - BNF ruling XI B 60/20
• France builds golden bridge for undeclared distance sales conducted before 1 July 2021
• Ancillary services supplementing the hotel accommodation could be taxed at a reduced VAT rate - BFH ruling XI B 2/21
• Timely submission of the EC sales list - BMF circular letter dated 20 May 2022
• Landlords and condominium owners´ associations should not be considered taxpayers for telecommunications services received
• Input VAT deduction for future shareholders and pre-incorporation companies - BMF circular letter dated 12 April 2022
• Reduced VAT rates - regulatory changes until 31 December 2024 required
• Direct claims in case of wrongly paid VAT - BMF circular letter dated 12 April 2022
• Subsidies from the municipality to sports clubs may not be VAT taxable - BFH ruling V R 17/20
• Update: Input VAT deduction of a management holding: advocate general seeks to overturn "intermediary model” - opinion C-98/21
• Update: Further amendment of the regulations affecting supervisory board remuneration - BMF circular letter dated 29 March 2022
• Direct and immediate connection in the case of input VAT deduction - BFH ruling XI R 10/21
• Tax relief for aid to Ukraine - BMF circular letter dated 17 March 2022
• New regulation of interest / Penalties for late payment could also be unconstitutional - BMF draft dated 22 February 2022
• Electric vehicles and (electric) bicycles - BMF circular letter dated 7 February 2022
• Rebates for chain supplies in the pharmaceutical industry - BFH ruling V R 4/21
• Consumption on the spot: Company canteen - BFH ruling XI R 2/21
• Time of input VAT deduction in case of payment on accruels - ECJ ruling "Grundstücksgemeinschaft Kollaustraße" (C-9/20)
• Advocate General criticises German VAT group - Opinion "Norddeutsche Gesellschaft für Diakonie mbH" and "S" (C-141/20, C-269/20)
• Consumption on the spot: Restaurants in shopping malls - BFH Ruling V R 42/20
• Suspension of the expiry of the tax assessment period against the supplier in property development cases - BFH ruling V R 37/10
• Usefulness and profitability of expenses for the deduction of input VAT - EuGH-Urteil "Amper Metal Kft." (C-334/20)
• VAT reliefs in connection with Corona extended - BMF circular letter dated 7 and 14 December 2021
• Call-off stocks: BMF circular letter dated 10 December 2021
• Customary designation in invoices - BMF circular letter dated 1 December 2021
• Update: Draft of a circular letter on fuel cards
• Update: Equity measures pursuant to the flood disaster - BMF circular letter dated 28 October 2021
• Instalment payments: the entrepreneur must pre-finance the VAT - ECJ ruling "X-Beteiligungsgesellschaft mbH" (C-324/20)
• Revocation of the waiver of VAT exemption on the sale of real estate - BFH ruling XI R 22/19
• VAT assessment for the dependent member of a VAT group can have a third-party effect for the head of the VAT group - BFH V R 13/20
• Drastic changes in the VAT treatment of fuel cards - draft BMF circular letter
• No input VAT deduction without an invoice, but a faulty invoice may be sufficient - ECJ "Wilo Salmson France SAS" (C-80/20)
• Hinweispflichten im Vorsteuervergütungsverfahren - EuGH-Urteil "CHEP Equipment Pooling NV" (C-396/20)
• Allocation decision for mixed-use capital goods - ECJ ruling "E" and "Z" (C-45/20 und C-46/20)
• Reimbursement of expenses for certain written warnings will be subject to VAT - BFH rulings XI R 27/14 and XI R 1/17
• Update: VAT and insurance tax treatment of guarantee commitments - BMF circular lettter dated 18 October 2021
• Reverse charge procedure for VAT groups as recipients of supplies - BMF circular letter dated 27 September 2022
• Management fee for venture capital funds has been exempt from VAT since 1 July 2021
• Time of input VAT deduction in case of taxation based on accruals - Opinion Advovate General "Kollaustraße" (C-9/20)
• Is the VAT refund procedure a way out for foreign landlords? - ECJ-ruling "Titanium" C-931/19
• Different VAT taxation of elements of a single supply - application for preliminary ruling by the ECJ C-516/21
• Amendment of the German VAT Application Decree on supervisory board remuneration - BMF circular letter dated 8 July 2021
• COVID-19: temporary VAT exemption for procurements by the EU Commission - amendment of the VAT Directive as per 15 July 2021
• Input tax deduction of a management holding company: "intermediary model" may be on the brink - ECJ case C-98/21
• Sale of a property leased to and subleased by the buyer can be a transfer of a totality of assets - BFH ruling XI R 8/19
• How you can benefit from our "advice for advisors"
• When is "VAT: advice for advisors" the right tool for you?
• VAT: advice for advisors
• Equity measures for the flood disaster of July 2021; catastrophe decrees - BMF circular letter dated 23 July 2021
• VAT and insurance tax treatment of guarantee commitments - BMF circular letter dated 11 May 2021
• Fictitious services of a commission agent VAT exempt without personal characteristic - BMF circular letter dated 9 June 2021
• VAT-ID Tool
• Real estate without personnel equipment is not a permanent establishment - ECJ-ruling "Titanium Ltd" (C-931/19)
• Apartment rental with parking space is generally VAT exempt overall - BFH-ruling V R 41/19
• Conclusions from a 2019 ECJ ruling on event admission entitlement to taxable persons - BMF circular letter dated 9 June 2021
• Verlängerung der Verjährungsfrist für Steuerhinterziehung - Gesetzesänderung zum 1. Januar 2021
• No reverse charge for the mere supply of goods assembled on-site - BMF circular letter dated 1 October 2020
• Expansion of municipal roads - BFH-ruling "Mitteldeutsche Hartsteinindustrie" (XI R 26/29)
• Reverse charge mechanism even if only one of several service recipients is an VAT taxable person - BFH-ruling V R 7/20
• Article 3 of the Third Coronavirus Tax Relief Act – lower VAT rate for restaurant services has been extended
• Strict stance on input VAT deduction in tax evasion cases - ECJ-ruling "HR" (C-108/20)
• Germany’s federal government puts application for VAT grouping on the agenda - package of measures to reduce bureaucracy
• Distance sales and B2C supplies of services - changes in the law as from 1 July 2021
• Taxable exchange of supplies between the headquarters and a permanent establishment - ECJ-ruling "Danske Bank" (C-812/19)
• Appropriate key for input VAT apportionment of mixed-use buildings - BFH ruling XI R 7/20
• Provision of company cars for private use - ECJ-ruling "QM" (C-288/19)
• Taxation of travel services according to Sec. 25 German VAT Code - BMF circular letter dated 29 March 2021
• Partnerships as integrated companies - ECJ-ruling "M-GmbH" (C-868/19)
• Global Indirect Tax - Value Added Tax (VAT) and Customs
• So profitieren Sie von unserem VAT Inventory!
• Wann ist unser VAT Inventory das richtige Instrument für Sie?
• This is how you benefit from our VAT Compliance Inspection
• Is our “VAT Compliance Inspection” valuable for you?
• VAT-Compliance: Mazars VAT Inventory
• VAT Compliance Inspection

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About us

• Webinar „Tagesgespräch Umsatzsteuer“
• Pläne für die E-Rechnung
• Generalanwältin sieht auch variable Aufsichtsratsvergütungen als nicht steuerbar an
• EU-Kommission veröffentlicht Richtlinienentwurf „VAT in the Digital Age“
• Organschaft: neue EuGH-Vorlage zu Innenumsätzen, Rechtsprechungsänderung zur Stimmrechtsmehrheit
• EuGH entscheidet über die deutschen Vorlagen zur umsatzsteuerlichen Organschaft
• VAT in the Digital Age
• Alles wie gehabt bei der Dienstwagenbesteuerung: BFH-Urteil V R 25/21 vom 30. Juni 2022, veröffentlicht am 29. September 2022
• EuGH beerdigt das Zwischenschaltmodell: Entscheidung vom 8. September 2022, C-98/21
• Unselbstständige Nebenleistungen zu Hotelübernachtungen können ermäßigt zu besteuern sein
• Unregelmäßigkeiten können Vorsteuerabzug und Steuerfreiheit gefährden
• Government Plan: temporary reduction of VAT on gas supplies
• BMF positioniert sich zur Konsignationslagerregelung
• Update: Objections to interest rate rejected by a general ruling - BMF ruling dated 29 November 2021
• EuGH-Urteil zur Vorfinanzierung der Umsatzsteuer bei Ratenzahlungen
• EuGH-Urteil zur Bedeutung der Rechnung für den Vorsteuerabzug
• Mazars’ flagship conference
• Änderung des Umsatzsteuer-Anwendungserlasses zu Aufsichtsratsvergütungen
• EuGH entscheidet: Immobilien ohne personelle Ausstattung sind keine Betriebsstätten
• Webinar: Umsatzsteuerliche und zollrechtliche Herausforderungen im internationalen Handel
• Interest of 0.5% per month on tax arrears and refunds found unconstitutional
• EuGH-Urteil zur umsatzsteuerlichen Organschaft mit Personengesellschaften
• Erweiterter One-Stop-Shop (OSS/iOSS) ab dem 1. Juli 2021
• International Tax Webinar Series
• Webinar series: International indirect tax
• Annual Tax Act 2020 - Effects on Value Added Tax
• BMF-Schreiben zur Rückwirkung der Rechnungskorrektur
• Status quo umsatzsteuerlicher und zollrechtlicher Aspekte in Bezug auf den Brexit
• Webinar: German Annual Tax Act 2020 – Impacts on VAT
• Survey: Reduction in VAT Rates
• Reduction of VAT Rates / IT Implementation
• Senkung der Umsatzsteuersätze: Wichtiges Update
• Corona-Economic Stimulus Package: Reduction of VAT Rates
• VAT options for ensuring liquidity in the case of Value Added Tax
• VAT regulations for supervisory boards in a state of flux
• Mazars Global Indirect Tax Conference 2020
• Impact and risks of the VAT Quick Fixes 2020
• EuGH zur Unternehmereigenschaft von Aufsichtsratsmitgliedern
• Refusal of input VAT deduction and VAT exemption in case of participation in tax evasion
• Implementation of the "quick fixes"
• Tour operator margin scheme for travel services in the B2B sector
• Introduction of the reduced VAT rate for books, newspapers and magazines in electronic form
• Interest term for property developer cases
• Liability for operators of electronic marketplaces
• Tax exemption of services related to health care
• Qualification of a community of part owners as a VAT taxable person
• Tax act relating to Brexit (StBG)
• Führungswechsel in der Steuerberatung der weltweiten Mazars- Gruppe: Birgit Jürgensmann wird Global Head of VAT & Indirect Tax
• Großbritannien: Änderungen bei der Abgabe von Umsatzsteuererklärungen
• Value Added Tax 2018/2019 - Changes at a glance
• German Federal Fiscal Court simplifies reimbursement claim in case of incorrect apllication of sec. 13B German VAT Act
• Vermögensverwaltende Personengesellschaften
• Value Added Tax 2018/2019
• Umsatzsteuer 2017/2018/2019
• Survey : Managing Risk in the Digital Age
• Behandlung von Konsignationslagern – BFH-Rechtsprechung widerspricht der Verwaltungsauffassung
• Grundstücksbezogene Dienstleistungen
• Rückwirkende Rechnungskorrektur
• Der BFH und die umsatzsteuerliche Organschaft
• Umsatzsteuer auf Nebenleistungen auf Vermietungsumsätze
• Umsatzsteuer: Risiken erkennen und vermeiden...
• Value-added Tax on ancillary services in connection with letting of immovable property
• Vermögensverwaltende Personengesellschaften
• Geistiges Eigentum im Steuerrecht - Nationales und internationales Steuerrecht der immateriellen Wirtschaftsgüter
• EuGH weicht Regelung zur Organschaft auf
• Birgit Jürgensmann in Steering Group Indirect Taxes der Mazars-Gruppe berufen
• VAT Package 2015 or what is MOSS?