European UnionGermany Flashback on ECJ Cases C-430/04 (Feuerbestattungsverein Halle) – Public bodies are taxable persons in case of competition with private persons 30 March 2023
Germany ECJ referral on intra-group supplies / financial integration without majority of voting rights 27 March 2023
European UnionGermany New ECJ Referral: BFH is re-referring Norddeutsche Gesellschaft für Diakonie mbH (C-141/20) to the ECJ 24 March 2023
European UnionGermany ECJ C-68/23 (Finanzamt O) – Questions – Definition of single-purpose and multi-purpose vouchers – Tax treatment of prepaid cards or vouchers for the purchase of digital contents 24 March 2023
European UnionGermany Flashback on ECJ Cases C-72/05 (Wollny) – Use of immovable property belonging to a business for private purposes of the taxable person 24 March 2023
European UnionGermany ECJ C-180/22 (Mensing) – AG Opinion – VAT paid on intra-EU acquisition to be included in taxable amount under profit margin scheme 23 March 2023
Germany Insurance Premium Tax on guarantee commitments: Tax authorities provide further guidance 21 March 2023
Germany Germany MOF Posts Decision Clarifying VAT Treatment of Telephone Medical Services 16 March 2023
Germany Mandatory e-invoicing update: B2B e-invoicing not coupled CTCs for domestic B2B transactions 14 March 2023
Germany Germany will publish a discussion draft law for the introduction of mandatory B2B e-invoicing 14 March 2023
Germany Germany New federal instructions regarding input VAT deductions for research institutions – Unifying the patchwork 11 March 2023
European UnionGermany Flashback on ECJ cases C-453/02 (Linneweber) & C-462/02 (Akritidis) – VAT exemption for gambling also applies in the case of unauthorized gambling 11 March 2023
Germany German Federal Ministry of Finance intends to publish a „discussion draft“ for mandatory B2B E-Invoicing 10 March 2023