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New scope of discretion for reduced VAT rates and place of supply for supplies made available virtually

On 6 April 2022, the VAT Directive was amended with regard to reduced VAT rates. Germany has thus been given additional flexibility and can now more effectively implement its coalition agreement objectives. The reform is characterised by carrots and sticks. A new scope of discretion is opened up and unpopular issues are being eliminated.

Source: kmlz.de

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