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