Germany Federal Fiscal Court: Doubts about the lawfulness of the apportionment requirement for supplies of accommodation services 26 May 2022
Germany BFH: Doubts about the legality of the requirement for the allocation of accommodation sales 26 May 2022
European UnionGermany Flashback on ECJ Cases (Customs) – C-80/15 (Robert Fuchs) – Remunerated flights for helicopter flight instructionare not to be regarded as constituting commercial use of a means of transport 26 May 2022
Germany Deadlines for EC Sales Lists irrelevant for VAT exemption of intra-Community supplies 25 May 2022
Germany Deadlines for EC Sales Lists irrelevant for VAT exemption of intra-Community supplies 23 May 2022
Germany Different VAT treatment of online gambling versus physical (offline) gambling in breach of EU law? 19 May 2022
Germany Consequences of the conversion to § 2b UStG (public sector’s sales tax of their activities) for input tax deduction 16 May 2022
European UnionGermany Flashback on ECJ Cases – C-204/13 (Malburg) – VAT due on transfer of clientele is not deductible 15 May 2022
European UnionGermany Flashback on ECJ Cases (Customs) – C-294/14 (ADM Hamburg) – Preferrential Origin – Consignments of crude palm kernel oil may be recognised 13 May 2022
Germany Proposal on implementation of Extended Producer Responsibility regime for single-use plastic items 12 May 2022
Germany Germany MOF Releases Court Decision Clarifying VAT Deduction Rules for Input Services 12 May 2022