Financial Services VAT Alert
Der PwC Financial Services VAT Alert in englischer Sprache fasst die jüngsten Umsatzsteuerneuigkeiten im Finanzdienstleistungssektor in den europäischen Ländern zusammen.
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Issues in Edition 2013/01-02
- Belgium: New rules on VAT deduction of company cars (and other capital goods) used for mixed purposes
- European Union
- ECJ rules out directly effective right to adjust pre-1978 output VAT (Grattan Plc, case C-310/11).
- VAT due despite lack of invoice and payment (Orfey Bulgaria EOOD, case C-549/11)
- Questions to ECJ on management of defined contribution pension scheme (ATP Pension Service A/S, case C-464/12)
- The lease service and the insurance of the lease object should be treated as two separate and independent services for VAT purposes (BGZ Leasing, case C-224/11)
- Advocate General gives his opinion in two VAT Grouping case
- Denmark: The application of the cost sharing exemption has been broadened
- France: VAT rate changes on horizon for 2014
- Germany: VAT treatment of health insurance rebates
- Progress on VAT increase from 21% to 22% as from 1 January 2013
- Developments on Financial Transaction Tax (FTT)
- New rules regarding invoicing obligations as from 1 January 2013
- Procurement contract – responsibility of the contractor/final recipient
- Latvia: The new Latvian VAT Act: changes affecting financial institutions
- Compensation for non-contractual use of vehicles should not be treated as a VAT taxable transaction
- IT services which are necessary to complete financial transactions should be considered as an element of financial services and therefore VAT exempt
- Input VAT incurred on securities portfolio management services which are used to make VATable transactions are deductible
- Romania: Romania intends to introduce the “market value” taxable base for supplies of goods or services involving related parties having limited VAT deduction right
- United Kingdom
- Tax authority clarifies 2013 invoicing requirements
- VAT deduction of partners’ accountancy fees
- Revised tax authority policy on property business transferred as a going concern
- Insurance mis-selling review and helpline services to attract VAT in future