Germany Lease of operating equipment ancillary to VAT-exempt lease of property, other VAT developments 03 June 2023
Germany German Federal Administrative Court confirms legality of local packaging tax in city of Tübingen 03 June 2023
Africa RegionGermanyPhilippinesPolandSaudi Arabia KPMG Week in Tax: 29 May – 2 June 2023 03 June 2023
Germany Germany to implement Single-Use Plastics levy from 2024, extending scope to certain fireworks from 2027 03 June 2023
Germany German Federal Ministry of Finance (BMF) letter clarifying special VAT regulations for local authorities (Gebietskörperschaften) 25 May 2023
European UnionGermany ECJ C-207/23 (Finanzamt X) – Questions – Heat supplied free of charge to another company 21 May 2023
FranceGermanyItaly Foreign sales of fuel under fuel card contract – VAT rules and obligation to register abroad 17 May 2023
European UnionGermany ECJ C-184/23 (Finanzamt T) – Questions – Are supplies within VAT group outside scope of VAT if input VAT is limited? 14 May 2023
Germany German Ministry of Finance publishes clarification on the VAT treatment of chain transactions 13 May 2023