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LANGUAGES: German and English
LANGUAGES: German and English
LANGUAGES: German and English
LANGUAGES: German and English
LANGUAGES: German and English
LANGUAGES: German and English
LANGUAGES: German and English
LANGUAGES: German and English
LANGUAGES: German and English
LANGUAGES: German, English and Spanish
LANGUAGES: German, English and Italian
Sprachen: Alle (aber nur passiv)
LANGUAGES: German, English and Turkish
LANGUAGES: German and English
LANGUAGES: German and English
Languages: German and English
LANGUAGES: German and English
LANGUAGES: German, English and Turkish
LANGUAGES: German and English
ONLY THOSE WHO THINK ENTREPRENEURIALLY CAN GIVE GOOD LEGAL ADVICE.
Your company and the commercial and legal issues, pitfalls and optimisation approaches arising from your business activities are the main focus of our consultancy. We think like you.
We advise our clients in all national and international matters of commercial law, company law, tax law, labour law, tenancy law, building law and commercial law.
Our mediators are also at your disposal in the areas of alternative dispute resolution, conflict management and mediation.
Meetings of condominium owners during the coronavirus pandemic were also possible in writing - they did not have to be held in person due to the exceptional situation. This was decided by the Federal Court of Justice (BGH) on Friday.
The highest German civil court ruled that even if owners were only able to authorise their administrator to hold such a meeting of representatives, resolutions passed at such meetings are therefore not null and void.
During the coronavirus period, an administrator was in an irresolvable conflict situation - either violating condominium law or infection protection law. In this exceptional situation, such meetings of representatives were regularly held for reasons of practicality.
An administrator from southern Hesse was thus successful before the BGH. She had issued invitations to a written owners meeting on 24 November 2020 and had requested that she be given power of attorney and voting instructions. 5 out of 24 owners complied. The plaintiffs did not. According to the BGH, only the administrator was present at the owners meeting; she subsequently sent minutes with the resolutions she had passed (BGH case no. V ZR 80/23).
Source: SPIEGEL from 08/03/2024
Federal Constitutional Court: Exclusion of book value transfer between partnerships with identical shareholdings is unconstitutional
In its decision dated 28 November 2023 (2 BvL 8/13), the Federal Constitutional Court (BVerfG) ruled that Section 6 para. 5 sentence 3 EStG is incompatible with the general principle of equality under Article 3 para. 1 GG insofar as it excludes the transfer of assets between partnerships with identical shareholdings at book value.
The BVerfG states that Section 6 (5) EStG cannot be interpreted as covering the transfer of assets between the joint assets of two partnerships with identical shareholdings. This would put such transfers at a disadvantage compared to the transfers of assets covered by Section 6 (5) EStG. Objective reasons for this unequal treatment were not apparent.
The BVerfG ordered the legislator to create a new regulation with retroactive effect for transfers after 31 December 2000. Until it comes into force, § 6 para. 5 sentence 3 EStG remains applicable with the proviso that the regulation also applies to the transfer of assets between sister partnerships with identical shareholdings.
(Source: Federal Constitutional Court press release from 12/01/2024)
Note from WZM:
In its ruling of 28 November 2023 (2 BvL 8/13), the Federal Constitutional Court did not answer the question of whether a transfer of assets between partnerships with identical shareholdings is now VAT-exempt. A corresponding statement is missing. This should be clarified by the tax authorities and the tax courts as soon as possible in order to avoid legal uncertainty.
WZM statement on the new guidelines for the input tax deduction for fuels (e.g. petrol, diesel) purchased via fuel cards
Since the end of 2023, new guidelines have been available from the VAT Committee, which emerged from Working Paper 1067 of July 5, 2023. This deals with the question of whether and when a chain transaction between the oil company and the card issuer and between the card issuer and the fuel card customer (e.g. transport company) can be assumed in the case of a fuel purchase via a fuel card (not a credit card), which entitles the purchaser of the fuel to deduct input VAT. This is ultimately a reaction to the two ECJ rulings C-185/01 from 06.02.2003 (Auto Lease Holland) and C-235/18 from 15.05.2019 (Vega International). In both judgments, the ECJ still assumed a direct supply by the oil company to the card customer and therefore denied the input VAT deduction.
In the opinion of the VAT Committee of 06.09.2023, the following conditions must now be met for the input VAT deduction to be granted (in addition to the other requirements, e.g. proper invoice)
- The petroleum company must transfer ownership under civil law to the card issuer.
- The oil company bears the risk of non-payment by the card issuer.
- The card issuer bears the risk of non-payment by the fuel customer.
- The fuel is not changed as part of either delivery.
- There is an agreement stating that the card issuer buys for the account of the fuel customer and sells it for the account of the oil company, and that the subject of the contract with the fuel customer is the supply of fuel (commission business).
- The fuel customer is entitled to claim compensation from the card issuer if the fuel causes him damage (e.g. in the event of engine damage due to faulty or inferior fuel).
- The price for the fuel is set independently at both levels of the chain transaction.
For reasons of practicability, WZM believes that neither the input tax deduction of the card issuer nor that of the fuel customer should be denied. In any case, the concept of "commission business" put forward by the VAT Committee is new. From WZMs point of view, the VAT Committee would presumably still like to arrive at a chain transaction even if the card issuer - for whatever reason - would not otherwise have the power to dispose of the fuel.
However, the above-mentioned guidelines are not binding anyway. However, most EU member states are likely to follow the recommendations outlined above.
From WZMs point of view, the legal formulation of the contracts by the oil companies and the card issuers is of particular importance in practice. As a precautionary measure, all contracts should expressly regulate a chain transaction or at least a commission transaction that cumulatively fulfills all of the requirements outlined above. Otherwise, the input tax claim could be disputed for this reason alone - albeit incorrectly in our view.
We would like to congratulate our colleague Britta Sturm on the great success of her participation in the 24-hour run in Hochheim am Main from 17 to 18 June 2023.
Through her and the commitment of many teams, runners and helpers, a total of more than 140,000 euros were raised for a good cause.
A great success for a good cause.
We would like to congratulate our colleague Britta Sturm on the great success of her participation in the 24-hour run in Hochheim am Main from 17 to 18 June 2023.
Through her and the commitment of many teams, runners and helpers, a total of more than 140,000 euros were raised for a good cause.
A great success for a good cause.
As WZM, it is very important to us to motivate our colleagues in the context of such campaigns, so we are proud to have supported Britta Sturm and her team "Ei-Laaf-doch" in this run with a motivational donation.
Whether in sports or in the professional world, motivation is an important building block in team building and thus ultimately to success.
The female soccer players of Goethe Uni Frankfurt, supported by WZM, took an excellent 5th place at the European University Championships 2022 in Lodz, Poland, defeating among others the university selection from Switzerland and Norway in exciting matches.
Congratulations to the team!
https://www.eusa.eu/events/games/lodz-2022
The female soccer players of Goethe Uni Frankfurt, supported by WZM, took an excellent 5th place at the European University Championships 2022 in Lodz, Poland, defeating among others the university selection from Switzerland and Norway in exciting matches.
Congratulations to the team!
https://www.eusa.eu/events/games/lodz-2022
The TSG Neu-Isenburg womens team, which we have supported since the 2019/2020 season, has started the new season of the regional league with WZM.
Away at SC Freiburg, a 3:1 defeat after a hard fight was a respectable result.
Picture: Mandy Goodyear
In difficult times such as these, it is all the more important to encourage solidarity and help those who suffer from the consequences of the corona pandemic.
For this reason, our team has decided to support Kinderhilfe Diekholzen in their action "Comforted Teddy". We hope that this cuddly friend will help the children with their recovery.
We would like to thank all the helpers, nurses and doctors who do a great job every day and especially those who make not so pleasant situations a little more beautiful with this fantastic initiative.
In difficult times such as these, it is all the more important to encourage solidarity and help those who suffer from the consequences of the corona pandemic.
For this reason, our team has decided to support Kinderhilfe Diekholzen in their action "Comforted Teddy". We hope that this cuddly friend will help the children with their recovery.
We would like to thank all the helpers, nurses and doctors who do a great job every day and especially those who make not so pleasant situations a little more beautiful with this fantastic initiative.
Since the season 2019/2020 we have been supporting the women's football team of TSG 1885 e.V. Neu-Isenburg, which has risen to the third highest German league in 2019 as the current Hessen champion.
More infoSince the season 2019/2020 we have been supporting the women's football team of TSG 1885 e.V. Neu-Isenburg, which has risen to the third highest German league in 2019 as the current Hessen champion.
A Merry Christmas 2019 to the Bärenherz Foundation for seriously ill children. WZM waives Christmas gifts and presents for our clients from now on. This year this will be in favour of a donation to the Bärenherz Foundation. This foundation supports institutions for the relief of families with seriously ill children who have a limited life expectancy. We would also like to thank our clients, who have also made a donation on our initiative.
More infoA Merry Christmas 2019 to the Bärenherz Foundation for seriously ill children. WZM waives Christmas gifts and presents for our clients from now on. This year this will be in favour of a donation to the Bärenherz Foundation. This foundation supports institutions for the relief of families with seriously ill children who have a limited life expectancy. We would also like to thank our clients, who have also made a donation on our initiative.