Germany ECJ submission from the BFH on “Trick 17” by Vorschalt-Holdings 19 February 202139 views1 min read Source KMLZ Deduction (input tax credit) Germany will NOT be ready to implement the IOSS for imports on 1 Jul 2021, but only on 1 Jan 2022 Federal Fiscal Court referral to the ECJ on input VAT deduction by means of an upstream holding