Germany Refusal of input tax deduction or tax exemption due to tax fraud and “need to know” – current developments 18 September 2020120 views1 min read Source KMLZ Deduction (input tax credit) Fraud / Tax evasion Federal Ministry of Finance: administrative guideline on the invoice correction/incorrect invoices with retrospective effect ECJ C-288/19 (Finanzamt Saarbrücken) – AG Opinion – Definition of short term hiring of vehicles, company car provided to an employee is not a service provided for consideration