European UnionGermany Flashback on ECJ cases C-38/93 (Glawe) – Taxable Amount for Gaming Machines: Stakes Excluding Winnings Proportion 5 months ago
Germany VAT on Sale and Expiry of Experience Vouchers – Commentary 21.02.2024 FG Münster 5 months ago
Germany Priority of More Precise Allocation Keys Over Total Turnover-Based Key: BMF Guidelines 2024 Update 5 months ago
European UnionGermany EPPO Operation: Crackdown on Multimillion VAT Fraud in German Car Sales 5 months ago
Germany Right to input tax deduction for an employer subsidy to a company canteen – FG Düsseldorf ruling 5 months ago
Germany Entrepreneurial status of supervisory boards/unauthorized VAT invoicing to non-deductible entrepreneurs 5 months ago
Germany Input VAT adjustment pursuant to sec. 17 UStG in a three-person relationship as a debtor-in-possession liability – BFH judgment 5 months ago
Germany Revocation of permission for actual taxation due to abuse – Input tax deduction entitlement of the recipient 5 months ago
Germany Reduced VAT rate for supply of works of art by creator or his successor in title 5 months ago
Germany Reporting obligations of digital platform operators (DAC7) – transitional regulations for the first reporting period 5 months ago
CyprusFranceGermanyIrelandItalyLuxembourgPolandSpain DAC7 Deadline Extensions – Cyprus-France-Germany-Ireland-Italy-Luxembourg-Poland-Spain 5 months ago
Germany Updated Factsheet on Customs Declarations, Summary Declarations, and Re-Export Notifications (2024) 5 months ago
Germany Liability for VAT in case of fraudulent invoices issued by an employee without employer’s knowledge 5 months ago
Germany Allocation of Input Tax Based on Sales Ratio and Application of Overall Turnover Key 5 months ago
Germany FG of Saarland – whether German late payment interest rules are compatible with Union law 5 months ago
European UnionGermany European Commission Urges Germany to Comply with EU VAT Rules for Private Tuition Services 5 months ago
Germany Supplemental Claims for Income Tax and VAT: Consequences and Options for Airbnb Landlords 5 months ago
Germany Online marketplace operators in Germany can legally check the VAT ID of their sellers 6 months ago
European UnionGermany German VAT exemption for Private Tuition Services in conflict with EU VAT rules? 6 months ago