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- Title
Das BMF äußert sich zum Zuordnungswahlrecht bei einheitlichen Gegenständen – es bleibt alles anders.
- Authors
Ulbrich, Matthias
- Abstract
The Federal Ministry of Finance (BMF) explained the right to choose allocation for uniform objects in a letter dated May 17, 2024. The decisions of the Federal Fiscal Court (BFH) and the European Court of Justice (ECJ) were taken into account and the Value Added Tax Implementation Decree (UStAE) was accordingly adjusted. The BMF emphasizes that the decision regarding the allocation to the company must be made by the entrepreneur himself and mentions various criteria that can serve as guidelines. It also explains how the documentation of an allocation decision can be made. The Federal Ministry of Finance also comments on the right to choose allocation for uniform objects and clarifies that the deadline extensions for tax returns do not apply to the exercise of voting rights. The Cologne Finance Court holds a different opinion, but the Federal Ministry of Finance has not filed an appeal against the judgment. The text also deals with the interpretation of Article 73 of the Value Added Tax Directive in relation to the basis of assessment for the contribution of real estate to the capital of another company in exchange for shares.
- Subjects
VALUE-added tax; CHOICE (Psychology); VALUATION of real property; FEDERAL court decisions; BUSINESSPEOPLE
- Publication
Umsatzsteuer-Rundschau, 2024, Vol 73, Issue 12, p448
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2024-731202