Nyt om moms i den finansielle sektor - februar og marts

I de seneste to udgaver af FS VAT Alert er der bl.a. nyt om EU Kommissionens forslag til fælles momsregler for forsikringsydelser og andre finansielle ydelser.

Derudover har Østre Landsret i Danmark taget stilling til om factoring er momspligtig eller ej. I Finland er dette spørgsmål også blevet sat på dagsordenen, da der har været en mangeårig praksis om momsfritagelse, hvilket ikke er i overensstemmelse med EU Domstolens praksis.

EU Domstolen har desuden taget stilling til om den svenske Skandinaviske Enskilda Banken er momsfritaget for levering af emissionsgarantier. Endeligt har Storbrittannien stillet et præjudicielt spørgsmål til EU domstolen om hvorvidt forvaltning af pensionsfonde skal anses som momsfritaget forvaltning af investeringsforeninger.

Se nyhedsbreve via linkene nedenfor

Contents PwC FS VAT Alert - February

BULGARIA
1. Supreme Administrative Court decides on the VAT treatment of the management of special investment purpose joint-stock companies (SIPJS companies)
DENMARK
2. New tax authority guidelines on partial VAT registration
3. High Court decision on factoring
FINLAND
4. Administrative Court: VAT exemption for factoring not in line with the EU VAT Directive
GERMANY
5. Supreme Tax Court: Questions referred to the ECJ regarding the VAT treatment of portfolio management services
LUXEMBOURG
6. Tribunal d’arrondissement: VAT treatment of insurance costs recharged by leasing companies
UNITED KINGDOM
7. UK to refer questions to the ECJ on VAT exemption for pension fund management services

Contents PwC FS VAT Alert - March

EUROPEAN UNION
1.        CJEU: Skandinaviska Enskilda Banken
2.        Implementing Measures for EU VAT System
3.        Political agreement on the proposal for a Directive & Regulation on the VAT treatment of insurance and financial service seems close
CZECH REPUBLIC
4.        The recent and proposed changes in Czech VAT Act
DENMARK
5.        Huge VAT claims towards the Danish Tax Authorities in relation to so-called ‘meeting’ VAT
FINLAND
6.        Finnish Administrative Court: VAT exemption on factoring considered not in line with the Directive
GERMANY
7.        Tax Supreme Court – Input VAT resulting from advisory services connected with sale of shares is not recoverable
8.        Lower Tax Court of Nuremberg - Decision on the VAT exemption of financial advisory services rendered to investment companies
POLAND
9.        Supreme Administrative Court: to apply for a preliminary ruling to determine the legitimacy of including the value of insurance to the tax base of lease services