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World Journal of VAT/GST Law Volume 3, 2014 - Issue 1
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Original Articles

The rules on the Certificate of Entry (Gelangensbestätigung)

(Section 17a(2) no 2 of the German VAT Ordinance) www.gesetze-im-internet.de/ustdv_1980/__17a.html

Roland Ismer Professor Ismer holds the Chair for tax law and public law at the University of Erlangen-Nuremberg, Germany.
&
Daniela Endres Ms Endres is a Research Associate and doctoral candidate at the University of Erlangen-Nuremberg.
Pages 50-54 | Published online: 07 May 2015

  • Exceptions apply when consumers acquire new means of transport and where a taxable person transports or dispatches supplies to another Member State in an amount exceeding a certain threshold. In both cases, applying the principle of origin would cause excessive distortions from different tax rates.
  • Case C-146/05 Collée [2007] ECR I-7861.
  • Federal Tax Court (BFH) of 14 November 2012, Case no XI R 8/11.
  • Case C-273/11 Mecsek Gabona [2012] ECR I-0000, para 41.
  • German VAT Ordinance, s 17a(2).
  • Ronny Langer and Robert Hammerl, ‘Gelangensbestätigung wird auch künftig nicht einzig möglicher Belegnachweis bei innergemeinschaftlichen Lieferungen sein' (2013) 21 DStR 1068.
  • Stefan Maunz, ‘Die Gelangensbestätigung—BMF klärt Zweifelsfragen’ (2013) 17 MwStR 582.
  • Federal Tax Court (BFH) of 8 November 2007, Case no V R 26/05.
  • Ronny Langer and Georg von Streit, ‘Belegnachweise nach § 17a UStDV—BMF-Schreiben vom 19.6.2013 klärt wesentliche Zweifelsfragen' (2013) 46 DStR 2421, 2424.
  • Critical regarding the practicality of this requirement: Ralf Alefs and Georg Geberth, ‘Die neuen Nachweispflichten für innergemeinschaftliche Lieferungen’ (2013) 16 DB 839, 841.
  • German VAT Ordinance, s 17a(3) No 1.
  • ibid, No 2.
  • Alefs and Geberth (n 10) 842.
  • Langer and Hammerl (n 6) 1070.
  • German VAT Ordinance, s 17a(3) No 3. See Langer and von Streit (n 9) 2431.
  • German VAT Ordinance, s 17a (3) No 5.

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