Germany Supreme Tax Court: Knowledge test for prospective taxi drivers exempt from VAT 07 November 2022
Germany Customs valuation for cross-border transactions between affiliated companies in the EU 07 November 2022
Germany BFH: Transfer of vehicle to staff for private purposes as a transaction similar to an exchange 03 November 2022
Germany BFH: Input VAT deductions and reducing staff (so-called outplacement consultation) 03 November 2022
Germany German Federal Fiscal Court: Invoice without correct VAT amount cannot be amended with retroactive effect 02 November 2022
European UnionGermany Flashback on ECJ Cases – C-511/10 (BLC Baumarkt) – Germany may apply surface ratio for mixed-use VAT deduction 02 November 2022
Germany Government approves extension of excise tax exemption for plug-in electric vehicles 02 November 2022
Germany Sixth Regulation on the Amendment of Tax Regulations (Proof IC Supply & Refund, OSS) 02 November 2022
Germany German Federal Fiscal Court: Invoice without correct VAT amount cannot be amended with retroactive effect 30 October 2022
Germany No input VAT deduction if original invoice is amended to add the missing VAT amount 27 October 2022
Germany Triangular transactions despite existing registration in the country of destination 27 October 2022
Germany Supreme Tax Court confirms different VAT treatment of online gambling and physical (offline) gambling 23 October 2022
European UnionGermany Hamamatsu’s final judgment finally delivered. Now it’s the turn of the European Commission! 22 October 2022
GermanyTurkey Use of the country name “Türkiye” instead of “Turkey” on proofs of origin and movement certificates 21 October 2022
Germany BFH to voluntarily pay an advance payment of VAT from the previous year before it is due within the short period of time 21 October 2022
Germany Input VAT allocation according to § 15 paragraph 4 VAT Act (UStG) for mixed-use properties 21 October 2022
Germany Determination of customs value in the event of subsequent adjustment of transfer prices 13 October 2022