Germany Requirements for an effective application for input tax refund in Germany (FG Cologne, judgment of 20.4.2023 – 2 K 757/20) 10 months ago
European UnionGermany Direct Claim against the Tax Authorities for VAT Corrections: Recent EU Court Decision 10 months ago
Germany Update: Permanently reduced sales tax in the catering industry failed (for the time being?) 10 months ago
Germany Federal government approves mandatory B2B e-invoicing and extends voluntary phase 10 months ago
Germany Rejection of the extension of reduced tax rate in gastronomy by the Bundestag (Germany) 10 months ago
Germany Federal Cabinet approves draft law expanding VAT exemptions in the financial sector 10 months ago
Germany Germany: three convicted of import smuggling of luxury cars and organised tax evasion 10 months ago
Germany Germany has been officially approved to implement e-invoicing in the B2B sector 10 months ago
European UnionGermany ECJ: Reemtsma Claim also Possible in the Event of a Statute of Limitations under Civil Law 10 months ago
European UnionGermany ECJ on Margin Taxation: VAT on Intra-Community Acquisitions does Not Reduce the Tax Base 10 months ago
Germany Federal Fiscal Court: No Splitting Equirement when letting Immovable Property with Operating Equipment 10 months ago
Germany Leasing of Land including Operating Equipment – Follow-Up Decision of the Federal Fiscal Court is Available 10 months ago
European UnionGermany Comment on ECJ C-180/22: VAT Inclusion in Taxable Amount for Intra-Community Transactions Clarified 10 months ago
Germany BMF: VAT exemption for services closely linked to social welfare and social security 10 months ago
European UnionGermany Comments Reemtsma: Claim possible even if civil law claim is time barred 10 months ago
European UnionGermany ECJ: Direct refund claim of incorrectly paid VAT also towards tax authorities (C‑453/22 Schütte) 11 months ago