Germany Correction of input tax deduction in the case of a VAT-free sale of a property acquired with an option for VAT 01 July 2022
European UnionGermany CJEU submission on input VAT deductions in the case of health resorts 30 June 2022
Germany Reduced VAT rate for services provided by a non-profit organization (§ 12 Paragraph 2 Number 8 Letter a Value Added Tax Act (UStG)) 27 June 2022
Germany Introductory letter on VAT exemption for the management of venture capital funds according to § 4 number 8 letter h UStG 27 June 2022
Germany VAT treatment of the services of stock exchanges and other trading platforms for financial products – adjustment of the non-objection rule for input tax deduction 24 June 2022
European UnionGermany Flashback on ECJ Cases – C-473/08 (Eulitz) – Activities other than teaching can also constitute exempt tuition 22 June 2022
European UnionGermany Flashback on ECJ Cases – C-275/11 (GfBk) – VAT exemption for advice to management companies of mutual funds 22 June 2022
Germany VAT exempt transactions concerning payments and transfers in the case of “stadium payment cards” 22 June 2022
European UnionGermany Flashback on ECJ cases C-269/00 (Seeling) – Use for private purposes of a taxable person of a home in a building that fully belongs to a business 21 June 2022
Germany Refusal of input tax deduction and tax exemption in the case of participation in tax evasion (§ 25f UStG) 21 June 2022
European UnionGermany Flashback on ECJ cases C-17/01 (Sudholz) – Flat-rate limitation of the right to deduct VAT on vehicles not used exclusively for business purposes 21 June 2022
Germany VAT treatment of a card deposit collected when electronic payment cards are provided 11 June 2022
European UnionGermany ECJ C-344/22 Gemeinde A vs DE Questions (details not published yet) 09 June 2022
European UnionGermany ECJ: VAT on entire amount of brokerage commission payable immediately even if fee is paid in instalments 07 June 2022
Germany Reduction In Interest On Back Taxes And Tax Refunds In Germany – How Will These New Rules Benefit Your Business? 07 June 2022
Germany Introduction of a turnover limit in § 24 paragraph 1 sentence 1 UStG by the Annual Tax Act 2020 03 June 2022