Germany Germany MOF Further Extends for VAT on Travel Services in Non-EU Countries Due to Coronavirus 18 December 2022
BelgiumGermanyIrelandNetherlandsSpain EU VAT Cuts on Fuel and Energy to Combat Inflation Rate 17 December 2022
Germany Federal Fiscal Court: Partial performance only for services with continous or recurring character, one-off services excluded 17 December 2022
European UnionGermany Flashback on ECJ Cases – C-277/09 (RBS Deutschland Holding) – Deduction of VAT when those goods are used for leasing activities in another Member State 17 December 2022
Germany VAT benefits based on the additional agreement to the NATO troop statute; New edition of the list of official procurement bodies 15 December 2022
Germany VAT exemption according to § 4 No. 14 letters a and b UStG; delivery of medication 15 December 2022
European UnionGermany ECJ C-516/21 (Finanzamt X) – AG Opinion – Exemption for Leasing of immovable property including equipment and machinery 08 December 2022
European UnionGermany Potential for structuring: VAT group also includes non-economic activities 08 December 2022
Germany Refusal to deduct input tax in the event of bad faith on the part of the purchaser 08 December 2022
European UnionGermany ECJ: Refusal of the right of input VAT deduction not limited to tax loss (C-596/21 – Finanzamt M) 06 December 2022
Germany New E-Invoicing obligation: How realistic are the BStBK proposals for a taxonomy with standards like EDIFACT? 03 December 2022
European UnionGermany Comments on ECJ C-141/20: ECJ with two landmark decisions on German VAT group requirements 02 December 2022
Germany Case of June 22, 2022, XI R 32/21 (XI R 6/19) VAT exemption for supervision services 01 December 2022
European UnionGermany ECJ C-269/20 (Finanzamt T) – Judgment – Controlling company may be the only taxable person of a VAT group 01 December 2022