Germany New German F22 Tax certificate requirement for online sellers delayed 14 March 2019377 views1 min read Source: FiscalSolutions E-Commerce / Electronic services ECJ Case C-449/17 (A & G Fahrschul-Akademie GmbH) – Judgment – Motor vehicle driving tuition provided by a driving school is not VAT exempted Amendment to German VAT legislation (§22f UStG)