European UnionGermany Comments on C-180/22: EU Fix Likely To Art VAT Margin Scheme Following ECJ Ruling 21 July 2023
Germany VAT treatment of expert opinions commissioned by the Medical Service of the Health Insurance (following C-657/19) 20 July 2023
Germany Case: VAT exemption for subcontractor services in the field of outpatient integration assistance 20 July 2023
Germany Case: VAT exemption for services of integration assistance and within the framework of the “Personal service for disabled people” by a carer – Services and supplies of goods closely related to social care and social security – Establishment of a social character 20 July 2023
Germany Case: Personal requirements for tax exemption according to Art. 132 Para. 1 Letters g and i of the VAT Directive 20 July 2023
Germany Mandatory electronic invoices for domestic B2B transactions – discussion proposal 17 July 2023
Germany German Federal Fiscal Court: Declaration made in a later VAT period – remission of interest 17 July 2023
Germany Proposal increase threshold to qualify for the submission of annual rather than quarterly VAT returns from EUR 1,000 to EUR 2,000 15 July 2023
European UnionGermany General Secretariat of the Council suggests Council to adopt proposal to alllow mandatory B2B E-Invoicing in Germany 15 July 2023
Germany Input VAT deduction by managing holding company (follow-up decision to the ECJ ruling Finanzamt R of 08.09.2022 – C-98/21) 14 July 2023
Germany Validated EMCS – Incoming reports as proof of tax exemption for intra-community deliveries 13 July 2023
European UnionGermany ECJ C-344/22 (Gemeinde A)- Judgment – Access for free to spa facilities is not a taxable transaction if remuneration is a tourist tax 13 July 2023
European UnionGermany ECJ C-180/22 (Mensing) – Decision – VAT paid on intra-EU acquisition is to be included in taxable amount under profit margin scheme 13 July 2023
European UnionGermany Flashback on ECJ cases C-396/98 (Schloßstraße) – No VAT deduction due to change in national law as a result of which it is no longer possible to opt for taxation of rental 12 July 2023
Germany Mandatory e-invoicing for domestic B2B transactions in Germany as of 1 January 2025 11 July 2023
Germany Permanent reduction VAT rate for restaurant and catering services from 19% to 7% is no longer considered 09 July 2023
GermanyRomania European Commission backs plans to implement B2B e-invoicing mandate in Romania and Germany 05 July 2023
Germany Upper limit of livestock units in the tax group when applying taxation according to average rates i. S.v. § 24 VAT Act 04 July 2023