Germany Zero VAT rate on photovoltaic systems – The Ministry of Finance’s letter comes with changes 08 March 2023
Germany German Federal Parliament approves Single-Use Plastics levy, Federal Council approval is next step 04 March 2023
Germany Accrual and adjustment of VAT in the case of payment in installments for an executed delivery 02 March 2023
European UnionGermany Comments on C-482/21 (Euler Hermes): Reduction of the basis for assessment of VAT due to irrecoverable Debts 02 March 2023
Germany Zero tax rate for sales in connection with certain photovoltaic systems (§ 12 Paragraph 3 Sales Tax Act (UStG)) 28 February 2023
Germany Two convicted of VAT fraud in EPPO investigation in Germany – estimated VAT losses of more than €33 million 26 February 2023
European UnionGermany Flashback on ECJ Cases – C-97/09 (Schmelz) – Refusal of a small business scheme for taxpayers established in other Member States – Concept of “annual turnover” 20 February 2023
Germany BMF letter on the Platform Tax Transparency Act (PStTG – implementation of DAC7) 17 February 2023
Germany FG Munich on the relationship between customs value and transfer prices in subsequent collections – current developments 16 February 2023
Germany Specification of the carrier and his number in the export declaration with AES 3.0 16 February 2023
Germany Voluntary payment of a VAT advance payment from the previous year before it is due within the short period of time in accordance with Section 11 (2) sentence 2 EStG 16 February 2023
Germany Federal Fiscal Court refers to ECJ: voucher codes as single-purpose vouchers – doubts about the ‘known place of supply’ 16 February 2023
Germany VAT exemption for services closely related to social welfare and social security 15 February 2023
Germany Four more convictions and confiscation of €1 million in an EPPO investigation into VAT carousel fraud involving luxury cars 15 February 2023
European UnionGermany ECJ C-791/22 (Hauptzollamt Braunschweig) – Questions – Possibility for the tax authorities in Germany to collect import VAT on untaxed in Poland 15 February 2023
European UnionGermany Excise duty: Important changes as from 13 February 2023 due to the 7th Act Amending the Acts On Excise Duties 13 February 2023
European UnionGermany ECJ Customs C-635/21 (LB GmbH (Air loungers)) – Judgment – Tariff Classification of Air Loungers 12 February 2023