In its ruling of 12.05.2022 V R 19\/20, the #Bundesfinanzhof (#BFH), referring to its ruling of 26.04.2012 – V R 2\/11 (BFHE 237, 286 = BStBl II 2012, 634), has once again commented on who is carrying out a commercial or professional (and thus entrepreneurial taxable) activity according to \u00a7 2 para. 1 #Umsatzsteuergesetz (#UStG). According to \u00a7 2 para. 1 sentence 3 UStG, this is the case for any sustainable activity to generate #income, even if there is no #intention to generate profit.<\/p>\n
To all appearances, the present case concerned a #reseller within the meaning of \u00a7 25a para. 1 no. 1 #UStG, who acquired items at #household liquidations and auctioned them on #eBay. In five years, it obtained with 3.076 #Versteigerungen #Einnahmen at a value of approx. 370.000 \u20ac. This had come out by a tax investigation audit. The legal basis for this is found in \u00a7 208 #Abgabenordung – AO (tasks, competence) and \u00a7 404 AO (rights and obligations, special powers).<\/p>\n
The #BFH has referred the matter back to the #Finanzgericht for a different hearing and decision. Starting point of its considerations is \u00a7 12 para 1 #UStG, according to which the tax for each taxable #revenue amounts to 19% of the #assessment basis (\u00a7\u00a7 10, 11, \u00a7 25 para 3, \u00a7 25a para 3 and 4 #UStG). The #assessment basis is according to \u00a7 10 para. 1 sentence 1 #UStG the #remuneration. The legally owed #VAT is to be deducted (\u00a7 10 para. 1 sentence 2 #UStG; cf. also Art. 78 sentence 1 letter a of Council Directive 2006\/112\/EC of 28.11.2006 on the common #VAT system – #MwStSystRL). The #gross income is reduced accordingly.<\/p>\n
If no #VAT is due on the #purchase of the #goods (Section 25a (1) no. 2 sentence 2 letter a #UStG), the #VAT is to be assessed according to the #differential amount to the #purchase price. In the absence of #records in accordance with \u00a7 25a para. 6 sentence 1 UStG, the #purchase price can be estimated – even with a significant safety margin to the detriment of the #reseller – (\u00a7 162 #AO), whereby the #tax claim can nevertheless be considerably reduced. This is because these #recording obligations are not part of the material requirements of the #differential taxation, which is why a violation does not generally result in the refusal of the #differential taxation.<\/p>\n","protected":false},"excerpt":{"rendered":"
In its ruling of 12.05.2022 V R 19\/20, the #Bundesfinanzhof (#BFH), referring to its ruling of 26.04.2012 – V R 2\/11 (BFHE 237, 286 = BStBl II 2012, 634), has once again commented on who is carrying out a commercial or professional (and thus entrepreneurial taxable) activity according to \u00a7 2 para. 1 #Umsatzsteuergesetz (#UStG). […]<\/p>\n","protected":false},"author":4,"featured_media":5333,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[46,49],"tags":[],"class_list":["post-5737","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-en","category-tax-law"],"acf":[],"_links":{"self":[{"href":"https:\/\/fehn-legal.de\/en\/wp-json\/wp\/v2\/posts\/5737","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fehn-legal.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fehn-legal.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fehn-legal.de\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/fehn-legal.de\/en\/wp-json\/wp\/v2\/comments?post=5737"}],"version-history":[{"count":0,"href":"https:\/\/fehn-legal.de\/en\/wp-json\/wp\/v2\/posts\/5737\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fehn-legal.de\/en\/wp-json\/wp\/v2\/media\/5333"}],"wp:attachment":[{"href":"https:\/\/fehn-legal.de\/en\/wp-json\/wp\/v2\/media?parent=5737"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fehn-legal.de\/en\/wp-json\/wp\/v2\/categories?post=5737"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fehn-legal.de\/en\/wp-json\/wp\/v2\/tags?post=5737"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}