- The BFH has made two recent decisions regarding the timing of receipt according to § 13 Abs. 1 Nr. 1b UStG for transfers.
- The BFH has confirmed that late payment penalties are both constitutional and in accordance with EU law.
Source: datenbank.nwb.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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