Thomas Pelzer Partner
Qualification
Lawyer, specialist lawyer for tax law
Areas of expertise
Special sector knowledge
- Consumer
- Healthcare
- Industrials
- Real estate
Languages
- German
- English
Brief biography
- Since 2009 Forvis Mazars (formerly Mazars)
- 2007 - 2009 Legal clerkship in Brandenburg
- 2002 - 2007 Law studies at the Free University of Berlin
Profile
Thomas Pelzer is a Partner at Forvis Mazars (formerly Mazars) in Berlin and works in tax consultancy (indirect tax). He studied at the Free University of Berlin and was admitted to the bar in 2009. Since 2014, he has been authorized to use the title specialist lawyer for tax law. Thomas Pelzer's work focuses on VAT tax structuring advice, the supervision of tax audits, the conduct of tax court proceedings, VAT reviews and due diligence in the field of VAT.
Participation in professional bodies of the profession and other functions
- IHK-Berlin: Workgroup on Value Added Tax Law
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Pages associated to Thomas Pelzer
Services
- BFH follow-up decision of Finanzamt T II on VAT groups
- Federal Fiscal Court on free heat supplies which must be treated as made for consideration
- E-mobility: ECJ confirms commission model
- Council members agree on ViDA directive on 5 November 2024
- Our VAT group quick check
- Input VAT deduction for provided machinery: ECJ ruling C-475/23
- Supply of electricity can entitle the landlord to deduct input VAT - BFH ruling XI R 8/21 of 17 July 2024
- No clear line for travel services – ECJ ruling on Dragoram Tour, C-763/23, from 25/06/2024
- No direct claim if the tax office has already refunded the VAT – ECJ C-83/23 of 5 September, H GmbH
- Triangular transactions without transfer of the VAT liability finally fail: BFH ruling XI R 35/22 of 17 July 2024
- Internal supplies in a VAT group are out of the scope of VAT: ECJ ruling C-184/23 of 11 July 2024, "Finanzamt T"
- Valuable waste – BFH judgement V R 77/22 of 18 April 2024
- Affiliated company as fixed establishment - ECJ ruling C-533/22 "SC Adient" of 13 June 2024
- VAT rate for ancillary supplies to accommodation services: BFH submissions to ECJ, published on 13 June 2024
- BMF (Federal Ministry of Finance) circulates draft letter on e-invoicing on 13 June 2024
- Allocation decision for input VAT deduction - BMF circular letter dated 17 May 2024
- BFH acknowledges chain supply in the case of fractional transport - BFH decision XI R 1/20 dated 22 November 2023
- Definition of single-purpose vouchers - ECJ ruling of 18 April 2024, C-68/23
- Advocate General also proposes the commission model for e-mobility providers – opinion of 25 April 2024, C-60/23
- Draft of the JStG (Annual Tax Act) 2024 - changes to VAT
- Visitor tax may or may not be subject to VAT: BFH rulings XI R 21/23 from 18 October 2023 and XI R 33/21 from 6 December 2023
- Proof of status as a VAT-taxable person in the reverse charge procedure - BFH ruling V R 20/21 of 31 January 2024
- Cost of a new heating system does not entitle the landlord to deduct input VAT: BFH ruling from 7 December 2023, V R 15/21
- Incorrect VAT tax statement in invoices to final consumers – BMF letter dated 27 February 2024
- Input VAT apportionment: BMF letter dated 13 February 2024
- Device bonus for mobile phone contracts - BMF letter dated 23 January 2024
- Supplies made free of charge and input VAT deduction – BMF circular letter dated 24 January 2024
- Variable board remuneration is also not automatically taxable: ECJ ruling "TP" of 21 December 2023, C-288/22
- Restaurant visits and catering will become expensive again as the reduced VAT rate expires on 31 December 2023
- Subscription gifts as an ancillary supply to a magazine subscription
- BMF clarifies detailed questions on e-invoice in a letter dated 2 October 2023
- VAT Committee publishes guidelines on fuel cards
- Direct claim: ECJ judgement "Michael Schütte" of 7 September 2023, C-453/22
- Economic integration in the case of fiscal unity - BFH ruling V R 28/20 of 11 May 2023 (published on 14 September 2023)
- Operating equipment: No splitting requirement in the case of uniform supply – BFH ruling V R 7/23 (V R 22/20) of 17 August 2023
- Update to Growth Opportunities Act - Transition period for e-invoicing extended
- Decentrally consumed electricity from CHP plants does not constitute a supply and return supply
- Input VAT deduction for company events - BFH ruling V R 16/21, published on 27 July 2023
- Growth Opportunity Law draft - plans for e-invoicing
- Remission of interest in the event of monthly deferral – BFH ruling (V R 30/20)
- Spa taxes are not subject to VAT for freely and gratuitously accessible spa facilities – ECJ judgement "Gemeinde A" (C-344/22)
- Members of a supervisory board or board of directors do not engage in economic activity even if their remuneration is variable
- Cost pass-on – BMF letter dated 20 June 2023
- Isolated accommodation service can be a “TOMS” travel service - ECJ judgement C-108/22
- No fixed establishment by subcontractors - ECJ judgement "Cabot Plastics Belgium SA" (C-232/22)
- Charging stations for electric vehicles - ECJ judgement "P. w W." (C-282/22)
- § 15a input VAT adjustment in the case of assets that have become unusable - ECJ ruling (C-127/22) of 4 May 2023
- Only one VAT rate for a uniform supply - ECJ judgement "Finanzamt X" (C-516/21)
- BMF presents draft for the changeover to mandatory e-invoicing as of 2025
- Chain transactions - BMF letter dated 25 April 2023
- § 14c- VAT in the case of negative VAT statement / Use of supplementary information - BMF circular letter dated 18 April 2023
- Status as taxable person in loss-making activities – ECJ judgements "Gmina O." and "Gmina L." (C-612/21 and C-616/21)
- VAT grouping: BFH refers internal supplies to the ECJ again and changes jurisdiction on voting rights
- Zero VAT rate for photovoltaic systems
- No VAT-taxable supply when the costs serve one's own interests – BFH decision XI R 12/20
- Platform Tax Transparency Act (PStTG) and DAC-7 Directive – Significance for VAT
- No input VAT deduction from the purchase of luxury vehicles – BFH judgements V R 26/21 and V R 27/21
- No shifting the place of supply due to tax fraud – ECJ judgement C-641/21, 27 October 2022
- Input VAT deduction in the spouse model may be permissible – BFH ruling V R 29/20
- Annual Tax Act 2022 – Input VAT deduction in the refund procedure and late submission of the EC sales list
- VAT in the Digital Age: EU Commission publishes draft Directive
- Digital VAT Scan
- Staff training
- VAT Health Check
- Update: Instalment payments do not constitute partial supplies or uncollectability – BMF circular letter dated 14 December 2022
- Triangular transactions that have gone wrong cannot be saved – ECJ decision "Luxury Trust" of 8 December 2022, C-247/21
- Refusal of input VAT deduction in case of fraud is not limited to the tax loss – ECJ decision of 24 November 2022, C-596/21
- ECJ decision on German submissions on VAT groups
- VAT Group Deep Dive
- Symbolic remuneration is insufficient for economic activity - BFH ruling XI R 35/19
- Input VAT apportionment for mixed-use real estate – BMF circular letter dated 20 October 2022
- VAT Committee publishes working paper on fuel cards
- Financial authorities ease use of equitable measures due to Ukraine war - BMF circular letter dated 5 October 2022
- ECJ buries the intermediary model: Decision of 8 September 2022, C-98/21
- Everything as usual with company car taxation? - BFH ruling V R 25/21 of 30 June 2022
- Government Draft JStG (Annual Tax Act ) 2022: Zero VATrate on solar modules for photovoltaic systems
- Update: Direct claim ("Reemtsma claim") in case of wrongly paid VAT: Financial Court Münster refers case to ECJ (C-453/22-1)
- Update: Direct claim ("Reemtsma claim") in case of wrongly paid VAT: Financial Court Münster refers case to ECJ (C-453/22-1)
- BFH decision XI S 4/21 involves the requirements for a single-purpose voucher in the case of chain transactions
- Penalty acquisition taxation in accordance with § 3d S. 2 of the German VAT Code - ECJ ruling "B." (C-696/20)
- No triangular transaction without reference to transfer of tax liability on invoice? Opinion: "Luxury Trust" (C-247/21)
- Germany’s Federal Ministry of Finance presents a draft circular letter on the supply with transport of goods in chain supplies
- Watch out for irregularities to avoid losing the input VAT deduction or VAT exemption - BMF circular letter dated 15 June 2022
- Even if a reverse charge real estate purchase has not been declared, input VAT must be adjusted - BFH ruling V R 33/18
- No retroactive waiver of the VAT exemption on the sale of real estate - BNF ruling XI B 60/20
- France builds golden bridge for undeclared distance sales conducted before 1 July 2021
- Ancillary services supplementing the hotel accommodation could be taxed at a reduced VAT rate - BFH ruling XI B 2/21
- Timely submission of the EC sales list - BMF circular letter dated 20 May 2022
- Landlords and condominium owners´ associations should not be considered taxpayers for telecommunications services received
- Input VAT deduction for future shareholders and pre-incorporation companies - BMF circular letter dated 12 April 2022
- Reduced VAT rates - regulatory changes until 31 December 2024 required
- Direct claims in case of wrongly paid VAT - BMF circular letter dated 12 April 2022
- Subsidies from the municipality to sports clubs may not be VAT taxable - BFH ruling V R 17/20
- Update: Input VAT deduction of a management holding: advocate general seeks to overturn "intermediary model” - opinion C-98/21
- Update: Further amendment of the regulations affecting supervisory board remuneration - BMF circular letter dated 29 March 2022
- Direct and immediate connection in the case of input VAT deduction - BFH ruling XI R 10/21
- Tax relief for aid to Ukraine - BMF circular letter dated 17 March 2022
- Electric vehicles and (electric) bicycles - BMF circular letter dated 7 February 2022
- Rebates for chain supplies in the pharmaceutical industry - BFH ruling V R 4/21
- Consumption on the spot: Company canteen - BFH ruling XI R 2/21
- Time of input VAT deduction in case of payment on accruels - ECJ ruling "Grundstücksgemeinschaft Kollaustraße" (C-9/20)
- Advocate General criticises German VAT group - Opinion "Norddeutsche Gesellschaft für Diakonie mbH" and "S" (C-141/20, C-269/20)
- Consumption on the spot: Restaurants in shopping malls - BFH Ruling V R 42/20
- Suspension of the expiry of the tax assessment period against the supplier in property development cases - BFH ruling V R 37/10
- Usefulness and profitability of expenses for the deduction of input VAT - EuGH-Urteil "Amper Metal Kft." (C-334/20)
- VAT reliefs in connection with Corona extended - BMF circular letter dated 7 and 14 December 2021
- Call-off stocks: BMF circular letter dated 10 December 2021
- Customary designation in invoices - BMF circular letter dated 1 December 2021
- Update: Draft of a circular letter on fuel cards
- Update: Equity measures pursuant to the flood disaster - BMF circular letter dated 28 October 2021
- Instalment payments: the entrepreneur must pre-finance the VAT - ECJ ruling "X-Beteiligungsgesellschaft mbH" (C-324/20)
- Revocation of the waiver of VAT exemption on the sale of real estate - BFH ruling XI R 22/19
- VAT assessment for the dependent member of a VAT group can have a third-party effect for the head of the VAT group - BFH V R 13/20
- Drastic changes in the VAT treatment of fuel cards - draft BMF circular letter
- No input VAT deduction without an invoice, but a faulty invoice may be sufficient - ECJ "Wilo Salmson France SAS" (C-80/20)
- Hinweispflichten im Vorsteuervergütungsverfahren - EuGH-Urteil "CHEP Equipment Pooling NV" (C-396/20)
- Allocation decision for mixed-use capital goods - ECJ ruling "E" and "Z" (C-45/20 und C-46/20)
- Reimbursement of expenses for certain written warnings will be subject to VAT - BFH rulings XI R 27/14 and XI R 1/17
- Update: VAT and insurance tax treatment of guarantee commitments - BMF circular lettter dated 18 October 2021
- Reverse charge procedure for VAT groups as recipients of supplies - BMF circular letter dated 27 September 2022
- Management fee for venture capital funds has been exempt from VAT since 1 July 2021
- Time of input VAT deduction in case of taxation based on accruals - Opinion Advovate General "Kollaustraße" (C-9/20)
- Is the VAT refund procedure a way out for foreign landlords? - ECJ-ruling "Titanium" C-931/19
- Different VAT taxation of elements of a single supply - application for preliminary ruling by the ECJ C-516/21
- Amendment of the German VAT Application Decree on supervisory board remuneration - BMF circular letter dated 8 July 2021
- COVID-19: temporary VAT exemption for procurements by the EU Commission - amendment of the VAT Directive as per 15 July 2021
- Input tax deduction of a management holding company: "intermediary model" may be on the brink - ECJ case C-98/21
- Sale of a property leased to and subleased by the buyer can be a transfer of a totality of assets - BFH ruling XI R 8/19
- How you can benefit from our "advice for advisors"
- When is "VAT: advice for advisors" the right tool for you?
- VAT: advice for advisors
- Equity measures for the flood disaster of July 2021; catastrophe decrees - BMF circular letter dated 23 July 2021
- VAT and insurance tax treatment of guarantee commitments - BMF circular letter dated 11 May 2021
- Fictitious services of a commission agent VAT exempt without personal characteristic - BMF circular letter dated 9 June 2021
- Real estate without personnel equipment is not a permanent establishment - ECJ-ruling "Titanium Ltd" (C-931/19)
- Apartment rental with parking space is generally VAT exempt overall - BFH-ruling V R 41/19
- Conclusions from a 2019 ECJ ruling on event admission entitlement to taxable persons - BMF circular letter dated 9 June 2021
- Verlängerung der Verjährungsfrist für Steuerhinterziehung - Gesetzesänderung zum 1. Januar 2021
- No reverse charge for the mere supply of goods assembled on-site - BMF circular letter dated 1 October 2020
- Expansion of municipal roads - BFH-ruling "Mitteldeutsche Hartsteinindustrie" (XI R 26/29)
- Reverse charge mechanism even if only one of several service recipients is an VAT taxable person - BFH-ruling V R 7/20
- Article 3 of the Third Coronavirus Tax Relief Act – lower VAT rate for restaurant services has been extended
- Strict stance on input VAT deduction in tax evasion cases - ECJ-ruling "HR" (C-108/20)
- Germany’s federal government puts application for VAT grouping on the agenda - package of measures to reduce bureaucracy
- Distance sales and B2C supplies of services - changes in the law as from 1 July 2021
- Taxable exchange of supplies between the headquarters and a permanent establishment - ECJ-ruling "Danske Bank" (C-812/19)
- Appropriate key for input VAT apportionment of mixed-use buildings - BFH ruling XI R 7/20
- Provision of company cars for private use - ECJ-ruling "QM" (C-288/19)
- Taxation of travel services according to Sec. 25 German VAT Code - BMF circular letter dated 29 March 2021
- Partnerships as integrated companies - ECJ-ruling "M-GmbH" (C-868/19)
- Global Indirect Tax - Value Added Tax (VAT) and Customs
- This is how you benefit from our VAT Compliance Inspection
- Is our “VAT Compliance Inspection” valuable for you?
- VAT Compliance Inspection
Who we are
- „SteuerNavigator | Umsatzsteuer“: toolbasierte Unterstützung bei der umsatzsteuerlichen Behandlung von Geschäftsvorgängen
- Dreiecksgeschäfte ohne korrekten Hinweis sind endgültig gescheitert: BFH-Urteil vom 17. Juli 2024 (XI R 35/22)
- Keine klare Linie bei Reiseleistungen – EuGH-Beschluss Dragoram Tour, C-763/23, vom 25. Juni 2024
- Tücken bei der Besteuerung von Firmenelektrofahrzeugen
- Government Plan: temporary reduction of VAT on gas supplies
- BMF positioniert sich zur Konsignationslagerregelung
- Update: Objections to interest rate rejected by a general ruling - BMF ruling dated 29 November 2021
- EuGH-Urteil zur Vorfinanzierung der Umsatzsteuer bei Ratenzahlungen
- EuGH-Urteil zur Bedeutung der Rechnung für den Vorsteuerabzug
- Änderung des Umsatzsteuer-Anwendungserlasses zu Aufsichtsratsvergütungen
- EuGH entscheidet: Immobilien ohne personelle Ausstattung sind keine Betriebsstätten
- Interest of 0.5% per month on tax arrears and refunds found unconstitutional
- EuGH-Vorlage zum Vorsteuerabzug einer geschäftsleitenden Holding
- Corona-Economic Stimulus Package: Reduction of VAT Rates
- VAT options for ensuring liquidity in the case of Value Added Tax
- Impact and risks of the VAT Quick Fixes 2020
- EuGH zur Unternehmereigenschaft von Aufsichtsratsmitgliedern
- Implementation of the "quick fixes"
- Interest term for property developer cases
- Liability for operators of electronic marketplaces
- Tax exemption of services related to health care
- Qualification of a community of part owners as a VAT taxable person
- Value Added Tax 2018/2019 - Changes at a glance
- German Federal Fiscal Court simplifies reimbursement claim in case of incorrect apllication of sec. 13B German VAT Act
- Value Added Tax 2018/2019