Legal information credit card judgments

Value added tax information of the Bavarian national office f?Steuern. April 2003 V R 26/00 (follow-up decision for the judgement of the EuGH of 6. The Mineral?esellschaft does not provide for the leasing giver, but are not entitled the lessee the Verf?ngsmacht at the fuel of the lessees to the full vat departure. F?die?erlassung the Kfz pays the lessee to the Kl?rin monthly the Verg?ng f?Kasko and liability insurance, the motor vehicle tax and the repair and maintenance costs to leasing installments, those and the writing-off of the vehicle, takes off. Besides the lessee can meet one with the Kl?rin still "?ereinkunft?r fuel administration". Thus the customer has the right to refuel on calculation of the Kl?rin fuel and buy isolated?produkte. The DKV accounts for regelm?g with the Kl?rin. The Kl?rin for their part erh? of the lessees monthly 1/12 of the prospective gasoline costs. at the year end then after tats?lichen consumption one accounts for. In addition does a zus?liche Geb come? f?die fuel administration. After the statements of the revenue court (fG) the Kl?rin pays duty the entire leasing achievements "einschlie?ich the fuel costs" in the Netherlands of the value added tax Durchf?ungsverordnung 1980 to 1993 (UStDV). The Antr? the BfF leaned f?die years 1992 and 1993 from the outset off (answers of 20. Einspr?e and complaint did not have a success. The fG had left undecided in the first right-hand movement whether the fuel was supplied directly to the lessees or zun?st to the Kl?rin. UStDV make k?e valid (see judgement in decisions of the revenue courts -- efg -- 1998, 842). December 1998 V R 22/98, BFH/NV 1999, 986, value added tax round umsatzsteuer-Rundschau -UR -- 1999, 248 with notes May 1977 for the harmonization of the legislation of the member states?r the value added taxes 77/388/EWG (guideline 77/388/EWG) submitted:. b of the guideline 77/388/EWG place of delivery mentioned to pay duty, or goes the ' transmission ' into to kind. 9 of the guideline 77/388/EWG service of the leasing giver which can be taxed up. The EuGH has it questions posed with judgement of 6. C-185/01 -- Car leases Holland BV -- (international tax law -- IStR -- 2003, 170) answers as follows:. 1 of the sixth guideline 77/388/EWG of the advice of 17. The Kl?rin requested further to waive and the BfF obligate under abolition of the preliminary decision the?derungsbescheide f?1989 until 1991 from 19 December 1995 as well as the negative replies from 20 April 1996 f?1992 and 1993, the Vorsteuerverg?ng f?den Verg?ngszeitraum 1992 on 77 138.53 DM and f?den Verg?ngszeitraum 1993 at 106 845.55 DM to determine. The BfF advanced toward the revision. The involved ones did without m?liche negotiation. The revision of the Kl?rin is unbegr?et. 1 UStG knows the entrepreneur in calculations the ith supplies of an entrepreneur is in accordance with?. 3 exp. for this the EuGH in the controversy ausgef?t:. How the commission made valid rightfully, the supplies take place only vordergr?ig at expense of the Kl?rin. On the one hand the rates monthly paid to it represent only one advance. On the other hand arises the lessee f?den at the year end accounted for tats?lichen consumption and tr? therefore the costs of the fuel supply in full H?. The Kl?rin?rnimmt the lessee gegen?r in reality the function of a credit giver. Between Mineral?esellschaft and leasing givers no contract comes off, which has the supply of the fuel to the leasing giver to the article. Therefore the Kl?rin did not get the fuel supplied. You are not inferior a vat departure. 15 UStG too.