Ingo Heldt Director
Qualification
Tax Advisor
Areas of expertise
- Value added tax
Languages
- German
- English
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Pages associated to Ingo Heldt
Services
- Financial authorities ease use of equitable measures due to Ukraine war - BMF circular letter dated 5 October 2022
- VAT Committee publishes working paper on fuel cards
- Input VAT apportionment for mixed-use real estate – BMF circular letter dated 20 October 2022
- Symbolic remuneration is insufficient for economic activity - BFH ruling XI R 35/19
- VAT Group Deep Dive
- ECJ decision on German submissions on VAT groups
- 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
- Triangular transactions that have gone wrong cannot be saved – ECJ decision "Luxury Trust" of 8 December 2022, C-247/21
- Update: Instalment payments do not constitute partial supplies or uncollectability – BMF circular letter dated 14 December 2022
- VAT Health Check
- Staff training
- Digital VAT Scan
- VAT in the Digital Age: EU Commission publishes draft Directive
- Annual Tax Act 2022 – Input VAT deduction in the refund procedure and late submission of the EC sales list
- Input VAT deduction in the spouse model may be permissible – BFH ruling V R 29/20
- No shifting the place of supply due to tax fraud – ECJ judgement C-641/21, 27 October 2022
- No input VAT deduction from the purchase of luxury vehicles – BFH judgements V R 26/21 and V R 27/21
- Platform Tax Transparency Act (PStTG) and DAC-7 Directive – Significance for VAT
- No VAT-taxable supply when the costs serve one's own interests – BFH decision XI R 12/20
- Zero VAT rate for photovoltaic systems
- VAT grouping: BFH refers internal supplies to the ECJ again and changes jurisdiction on voting rights
- Status as taxable person in loss-making activities – ECJ judgements "Gmina O." and "Gmina L." (C-612/21 and C-616/21)
- § 14c- VAT in the case of negative VAT statement / Use of supplementary information - BMF circular letter dated 18 April 2023
- Chain transactions - BMF letter dated 25 April 2023
- BMF presents draft for the changeover to mandatory e-invoicing as of 2025
- Only one VAT rate for a uniform supply - ECJ judgement "Finanzamt X" (C-516/21)
- § 15a input VAT adjustment in the case of assets that have become unusable - ECJ ruling (C-127/22) of 4 May 2023
- Charging stations for electric vehicles - ECJ judgement "P. w W." (C-282/22)
- No fixed establishment by subcontractors - ECJ judgement "Cabot Plastics Belgium SA" (C-232/22)
- Isolated accommodation service can be a “TOMS” travel service - ECJ judgement C-108/22
- Cost pass-on – BMF letter dated 20 June 2023
- Members of a supervisory board or board of directors do not engage in economic activity even if their remuneration is variable
- Spa taxes are not subject to VAT for freely and gratuitously accessible spa facilities – ECJ judgement "Gemeinde A" (C-344/22)
- Remission of interest in the event of monthly deferral – BFH ruling (V R 30/20)
- Growth Opportunity Law draft - plans for e-invoicing
- Input VAT deduction for company events - BFH ruling V R 16/21, published on 27 July 2023
- Decentrally consumed electricity from CHP plants does not constitute a supply and return supply
- Update to Growth Opportunities Act - Transition period for e-invoicing extended
- 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
- Economic integration in the case of fiscal unity - BFH ruling V R 28/20 of 11 May 2023 (published on 14 September 2023)
- Direct claim: ECJ judgement "Michael Schütte" of 7 September 2023, C-453/22
- VAT Committee publishes guidelines on fuel cards
- BMF clarifies detailed questions on e-invoice in a letter dated 2 October 2023
- Subscription gifts as an ancillary supply to a magazine subscription
- Restaurant visits and catering will become expensive again as the reduced VAT rate expires on 31 December 2023
- Variable board remuneration is also not automatically taxable: ECJ ruling "TP" of 21 December 2023, C-288/22
- Supplies made free of charge and input VAT deduction – BMF circular letter dated 24 January 2024
- Device bonus for mobile phone contracts - BMF letter dated 23 January 2024
- Input VAT apportionment: BMF letter dated 13 February 2024
- Incorrect VAT tax statement in invoices to final consumers – BMF letter dated 27 February 2024
- Cost of a new heating system does not entitle the landlord to deduct input VAT: BFH ruling from 7 December 2023, V R 15/21
- Proof of status as a VAT-taxable person in the reverse charge procedure - BFH ruling V R 20/21 of 31 January 2024
- Visitor tax may or may not be subject to VAT: BFH rulings from 06 December 2023, XI R 21/23 and XI R 33/21
- Unpublished draft of the JStG (Annual Tax Act) 2024 - changes to VAT