European UnionGermany ECJ C-141/20 (Norddeutsche Gesellschaft für Diakonie mbH) – Judgment – VAT group: Controlling member may be the only representative of a VAT group 01 December 2022
Germany VAT benefits based on the additional agreement to the NATO troop statute; Modification of the list of official procurement bodies of the Dutch Armed Forces 25 November 2022
Germany German Federal Fiscal Court on customs valuation: Retroactive transfer price adjustments not to be taken into account (Hamamatsu decision) 25 November 2022
Germany Germany requests permission from European Commission to introduce mandatory B2B e-invoicing 24 November 2022
Germany Relationships in tri-party contracts and VAT exemption in the case of an actus contrarius 24 November 2022
European UnionGermany ECJ C-596/21 (Finanzamt M) – Judgment – Right to deduct VAT in case of Tax Evasion in a prior transaction 24 November 2022
Germany Germany introduces a new special levy for products made of single-use plastic 23 November 2022
Germany Reduced VAT rate for restaurant and catering services: Extension of the time scope until December 31, 2023 22 November 2022
European UnionGermany Flashback on ECJ cases C-442/01 (KapHag) – A partnership that takes on a new partner against payment of a cash contribution does not provide a service for consideration. 21 November 2022
Germany Germany requests EU derogation (permission) to mandate countrywide B2B e-invoicing 18 November 2022
Germany Germany has formally asked European Commission for a derogation to introduce mandatory e-invoicing 16 November 2022
Germany Sixth Regulation on the Amendment of Tax Regulations: Proof intra-EU supplies, Refunds, OSS 15 November 2022
Germany German input VAT deduction for companies established outside of the European Union 15 November 2022
Germany New tax identification number called Wirtschafts-Identifikationsnummer (W-IdNr) in Germany 14 November 2022
Germany German Government releases draft legislation for a Single-Use Plastics levy in Germany 09 November 2022
European UnionGermany Flashback on ECJ cases C-321/02 (Harbs) – Common flat-rate scheme for farmers 08 November 2022