Do the tax privileges for public mechanisms fall?

Local enterprises are released in Germany from the value added tax. (openPR) - the Federal association of the German disposal economy (BDE) rates the complaint of the European commission against Ireland because of the Nichtbesteuerung of public mechanisms as good indication of the own complaint of the federation, reports the industry magazine EUROPATICKER environmental call (www.europaticker.de). The BDE as agency of the private water management in Germany has complaint in the summer submitted against granting privilege public waste water enterprises with the value added tax. Local enterprises are released in Germany - differently than private - from the value added tax.

„It becomes that the commission is not longer ready, unequal competitive conditions between public and private enterprises adds ever more clearly “, said BDE managing director Dr. Stephan Harmening. It figure for the complaint of the BDE good chances of success out. The commission has this week admits given that it will raise complaint against Ireland because of the Nichtbesteuerung of public mechanisms with the European Court of Justice. Beyond that Spain and Finland received justified statements because of the increase in value-fiscal treatment from public achievements. If these two member states do not respond to the statements, the commission can also in these cases decide to concern the European Court of Justice.

After constant iurisdiction of the European Court of Justice the range of application of the value added tax is very far calm, since this concerns each conversion in principle in the context of an economic activity. The conversions of public mechanisms are thereafter value added tax requiring if closely not seized conditions are fulfilled. So for example if the mechanism of the public right becomes active in the context of the public force. But even if the exception were permissible according to the article 4 paragraph 5, value added tax release might not distort the competition.

Such a competitive distortion sees the federation, which represents more than 170 enterprises of the private water management, in the release of public waste water enterprises in Germany from the value added tax: „Soon 19% value added tax are for private enterprises a solid hurdle for the market entrance “, like that BDE managing director Harmening.

A further problem results from the value added tax privilege for industrie and Gewerbekunden. Local enterprises buy capital goods or services with private ones and pay for it value added tax. This value added tax flows as cost element into the calculation of charges. Because on the fee answer however no value added tax is proven, customers of the local waste water enterprises cannot make a vat departure. They are thus loaded with 116 per cent of these costs, while competitors in countries with denationalized water management pay only 100 per cent. „A genuine location disadvantage “, thus Harmening represents.

With the consumer the value added tax granting privilege does not arrive. An international comparison shows that the German waste water fees are European-wide because of the point. Even in Holland and Austria, where comparable standards apply, they lie clearly lower. „Private water and disposal enterprises however show Harmening for many years that they deliver value added tax and nevertheless more economically keeps house than local own establishments “, thus.

The BDE is with approximately 750 member enterprises the strongest combination of the disposal industry of the German Federal Republic. Predominantly medium-size enterprises, in addition, all large-scale enterprises belong to the federation.

Editorship EUROPATICKER environmental call
DATA KOM data and Kommunikationsverarbeitungsges. ltd.
D-39291 Möser, Blumenstr. 11

The EUROPATICKER environmental call appears in 7. Class. First seeming date was the 20. March 2000.
For the titles: MORE EUROPATICKER, we take title protection to CORRUPTION REPORT and ENVIRONMENTAL CALL after § 5 exp. 3 Mark-closely. in requirement. We are subject to the press right of the country Saxonia-Anhalt. In the sense of the press right is responsible: Diploma operation manager Hans Stephani.

Dieser Artikel wurde veröffentlicht auf
OpenPR - http://openpr.de/news/113354/Fallen-die-Steuerprivilegien-fuer-oeffentliche-Einrichtungen.html