Germany Proof for VAT exemptions pursuant to sec. 4 no. 7 of the German VAT Act for supplies to special institutions 13 October 2022
European UnionGermany Comment on the ECJ judgment of September 8, 2022, C-368/21 (Hamburg Main Customs Office) 11 October 2022
Germany Input VAT deduction for sports clubs after investments in the sports facility 11 October 2022
European UnionGermany Flashback on ECJ Cases – C-421/10 (Stoppelkamp) – “A taxable person is established abroad” if the place where he has established his business is abroad 10 October 2022
DenmarkGermanyLatviaSweden Northern Europe Continuous Transaction Controls Update (DE, DK, SE, LV) 07 October 2022
European UnionGermany Flashback on ECJ Cases C-58/04 (Köhler) – Cruise ships, meaning of ‘stop in a third territory’ 07 October 2022
Germany German Court: A downward TP adjustment does not entitle Hamamatsu for a refund of import duties 05 October 2022
Germany Draft legislation for 2022 Annual Tax Act – Zero VAT for photovoltaic systems 03 October 2022
European UnionGermany Flashback on ECJ cases C-144/00 (Hoffmann) – The expression ‘other cultural institutions which are recognised’ includes soloists performing individually 01 October 2022
European UnionGermany ECJ C-344/22 (Gemeinde A)- Questions – Municipality “spa tax” economic activity/taxable person? 26 September 2022
Germany VAT and tax code: BFH on the liability of the controlled company in the VAT group 26 September 2022