Value Added Tax Group (umsatzsteuerliche Organschaft) – The ECJ will have the last word (Umsatzsteuerliche Organschaft – Das letzte Wort hat nun der EuGH)

GmbHR 2020, 884-893

15 Aug 2020

The national provisions regarding value added tax groups could potentially be contrary to European law. The German Federal Fiscal Court (BFH) has now referred the question to the European Court of Justice (ECJ) as to whether there is a violation (BFH, dated 7.5.2020 - V R 40/19, and BFH, dated 11.12.2019 - XI R 16/18). Should the ECJ confirm, this could have considerable consequences for national tax law. The fiscal authorities could be threatened with considerable tax deficits. Partner Dr. Jens-Uwe Hinder and Senior Associate Dr. Jenny Broekmann provide a comprehensive commentary on the current legal situation and the consequences that a corresponding decision by the ECJ could have. Please note that the commentary is available in German language only.

Die nationalen Vorschriften zur umsatzsteuerlichen Organschaft könnten möglicherweise gegen das Unionsrecht verstoßen. Der Bundesfinanzhof (BFH) hat dem Europäischen Gerichtshof (EuGH) nun die Frage vorgelegt, ob ein Verstoß vorliegt (BFH, v. 7.5.2020 – V R 40/19 und BFH, v. 11.12.2019 – XI R 16/18). Sollte der EuGH dies bejahen, so könnte dies erhebliche Auswirkungen auf das nationale Steuerrecht haben. Dem Fiskus könnten erhebliche Steuerausfälle drohen. Partner Dr. Jens-Uwe Hinder und Senior Associate Dr. Jenny Broekmann nehmen zur aktuellen Rechtslage und den Folgen, die eine entsprechende Entscheidung des EuGH haben könnte, umfassend Stellung.



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