Content:
News from the CJEU
On the term fixed establishment
News from the BFH
Recipient of a supply in the case
of the transfer of half of a joint
property
“Leasing” of virtual land in an
online game
News from the BMF
Business characteristic of
supervisory board members
Input VAT deduction of a
shareholder from investment
transactions
In brief
Denial of the input VAT
deduction in cases of fraud
Public private partnerships
(PPP) in federal highway
construction
Right to direct action in the area
of VAT
Around the world
TaxNewsFlash Indirect Tax
Source: KPMG
