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We are your partner for questions and problems in customs, excise duties and VAT.
Value added tax
Value-added tax is the tax type with the highest revenue in Germany and therefore naturally in a special focus of the tax authorities.
VAT is complex and constantly changing. It is important to keep an eye on the requirements and changes of the national legislator and the administration as it is to keep an eye on EU law (including the EU VAT directive) and the case law of the European court of justice , Federal fiscal Court of Germany (BFH) and the regional tax courts. This leads to considerable challenges in the day-to-day business. The economic impact and the entrepreneurial (and possibly also personnel) risks are sometimes quite significant.
As mentioned, VAT is quite important and requires a clear view of the national and international requirements. Therefore, it is good to have the team of INDICET Partners as a reliable partner.
- Expert reports, legal opinions
- Advice on a day-to-day business by INDICET Partners Consultancy Partnering (Help Desk)
- Support for process changes or new business models
- Advice on VAT audits and external audits
- Conducting out-of-court appeal procedures
- Representation in legal proceedings at the fiscal court, federal fiscal court or ECJ
- Advice in connection with corrections of invoices, VAT returns or correction correspondence vis-à-vis the tax authorities for self-disclosure letters, corrections or voluntary declarations
- Preparation of TAX CMS, in particular in connection with an Internal Control Program (ICP) for VAT
- VAT registrations and declarations in Germany and worldwide
- VAT Check (simulated VAT audit)
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Customs
Customs is the core element in the cross-border movement of goods. It includes the enforcement of the fiscal interests of the European Union as well as the protection of the member states, their citizens, the economy and the environment through so-called prohibitions and restrictions (e.g. in the areas of health protection, environmental protection, species protection, industrial property protection, etc.), including origin of goods and preferences. In addition, trade policy protection instruments (e.g. anti-dumping duties) must also be taken into account. Therefore, it is good to have the team of INDICET Partners as a reliable partner.
- Advice and legal opinions on customs law issues (e.g. customs procedures, customs value, customs tariff)
- Support during external audits
- Communication with the customs administration
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Excise duty (extract)
The excise duty, which is largely harmonized throughout Europe, serves the uniform taxation of electricity and energy products as well as luxury foodstuffs and has interfaces with European state aid law. The prices for consumption of alcohol and tobacco products were raised to protect in particular young people. Energy and electricity tax law in particular aim to enforce environmental policy goals in addition to the revenue purpose. Existing relief options are often not fully exploited. Therefore, it is good to have the team of INDICET Partners as a reliable partner.
- Advice and legal opinions on excise duty issues (e.g. tax concessions)
- Conducting judicial and extrajudicial appeal procedures
- Communication with the customs administration
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Incoterms®
Incoterms® are frequently used in cross-border sales contracts. The Incoterms® issued by the ICC (International Chamber of Commerce) are known to be recognized worldwide. As uniform contractual and delivery conditions that enable the parties to a sales contract to process the transaction in a simple and standardized manner, they are readily used by the purchasing or sales departments of internationally operating companies. Cost allocation, risk distribution, risk assumption and the duties of care, etc. are to be agreed with clarity and legal certainty for both parties with the use of Incoterms®. Therefore, clauses such as EXW, FCA, FAS, FOB, CFR, CIF, CPT, CIP, DAP, DPU and DDP are known worldwide. Incoterms® alone do not determine the customs and VAT outcome. In their agreement and application, they nevertheless have a considerable influence on the handling of facts, such as transport responsibility or export responsibility under customs law. Therefore, Incoterms® should be selected carefully and with knowledge of the customs and VAT implications. Inconsiderate use of Incoterms® can have negative consequences in customs and VAT, such as an undesired obligation to release goods for free circulation under customs and tax law (import) or incorrectly assigned transport assignment in cross-border goods traffic with effects on places of delivery and tax exemptions or problems with the input tax deduction of import VAT (EUSt). INDICET Partners assists with the appropriate selection, application and advises on the consequences of use in customs and VAT law. Therefore, it is good to have the team of INDICET Partners as a reliable partner.
- Consulting on Incoterms®
- In-house training
- Legal opinions, expert reports and workshops on the effects of the Incoterms® choice in VAT and customs law
Advisory area: Criminal and fine proceedings as well as TAX CMS & Internal Control Program for VAT and Customs
Criminal prosecution for a tax offence or proceedings for the imposition of fines are not only a burden for companies, but also for natural persons. In addition to a good criminal defence, it is always necessary to process carefully and determine the underlying facts as well as their precise legal classification. We support you with our substantive legal expertise in customs, excise and VAT law as well as in fine proceedings in order to shed light on the accusations and together with your criminal defence lawyer, provide defence advice.
The INDICET Partners team is also active for you in the run-up to such accusations. As the ECJ has repeatedly stated, VAT is susceptible to abuse due to the nature of the system. The so-called abuse of law jurisprudence and its national implementation in German VAT Law lead to restrictive requirements for companies and business transactions. We support you in setting up or improving your TAX COMPLIANCE MANAGEMENT SYSTEM and in particular your INTERNAL CONTROL SYSTEM for VAT and customs.
However, if something has gone “wrong”, the INDICET Partners team will help with tax corrections, self-disclosure letters or even the submission of voluntary declarations exempt from prosecution. Many years of experience of the advisors as well as the cooperation with experienced and well-known law firms for tax and white-collar crime law also help to master this challenge. Therefore, it is good to have the team of INDICET Partners as a reliable partner.
- Substantive legal processing and advice in case of allegations
- Development or update for your TAX CMS, in particular the Internal Control Program CS VAT and customs
- Substantive defense advice in VAT, customs and excise duty law
- Tax corrections vis-à-vis tax and customs authorities
- Advice and handling on corrections as well as self-disclosure and penalty-exempt voluntary disclosure
- Advisors for advisors for criminal lawyer