Germany BMF comments on VAT exemption for services in connection with the common security and defense policy of the Union and publishes new templates 21 September 2022
Germany Federal Cabinet introduces Finance Act 2022 and Bill for a temporary reduction in VAT on gas supplies 18 September 2022
Germany Government declares reduction of the VAT rate on natural gas until March 2024 15 September 2022
European UnionGermany Place of import of transport vehicle and payment of import VAT 13 September 2022
Germany Construction works in terms of VAT and construction withholding tax according to the Ministry of Finance 09 September 2022
European UnionGermany ECJ C-368/21 (Hauptzollamt Hamburg) – Judgment – Place of import of a vehicle, brought into the EU in violation of customs regulations, is in the MS in which the person is resident 08 September 2022
European UnionGermany ECJ C-98/21 (Finanzamt R) – Judgment – No Input VAT recovery by holding for free services to subsidiaries that perform mostly VAT exempt activities 08 September 2022
Germany Draft law to temporarily reduce the VAT rate on gas deliveries via the natural gas network 07 September 2022
Germany Construction works in terms of VAT and construction withholding tax according to the Ministry of Finance 07 September 2022
European UnionGermany Flashback on ECJ Cases C-106/05 (L.u.p.) – Medical analyzes for the purpose of preventive observation and preventive examination of the patient may be VAT exempted 07 September 2022
Germany Germany’s Third Relief Package to Mitigate Impact of Rising Energy Prices Includes Minimum Tax 06 September 2022
European UnionGermany Flashback on ECJ Cases – C-218/10 (ADV Allround) – Self-employed drivers also constitute staff provided 05 September 2022
Germany Input VAT adjustment pursuant to Section 15a UStG in case of abandonment of only one of several activities 01 September 2022
Germany VAT treatment of a card deposit collected when electronic payment cards are provided 31 August 2022
Germany Application of the small business regulation for entrepreneurs domiciled abroad 30 August 2022
Germany Waiver of customs debt and import VAT when repairing a sailing boat from Switzerland in Germany 29 August 2022