European UnionGermany ECJ Customs C-415/20 (Gräfendorfer Geflügel und Tiefkühlfeinkost) – Interest on export refund and duty repayments 05 May 2022
European UnionGermany Flashback on ECJ Cases C-137/02 (Faxworld) – Right to deduct VAT for preparing taxable activities of another person 04 May 2022
Germany “Leasing” of virtual land in online game not subject to VAT; other VAT developments 03 May 2022
European UnionGermany Flashback on ECJ Cases – C-186/15 (Kreissparkasse Wiedenbrück) – Not obligation to apply the rounding rule of Art. 175(1) when the deductible part is calculated on the basis of one of the deviating methods 30 April 2022
Germany Federal Ministry of Finance on the input VAT deduction of shareholders and pre-foundation companies 26 April 2022
European UnionGermany Flashback on ECJ Cases – C-453/05 (Ludwig) – Concept of “credit intermediation acts” 26 April 2022
European UnionGermany ECJ C-180/22 (Mensing) – Questions – Whether the tax on the intra-Community acquisition reduces the taxable profit margin 21 April 2022
Germany Services provided by curative education nurses as part of integration assistance 20 April 2022
Germany New scope of discretion for reduced VAT rates and place of supply for supplies made available virtually 20 April 2022
European UnionGermany ECJ C-516/21 (Finanzamt X) – Questions – Leasing of immovable property including equipment and machinery? 14 April 2022
European UnionGermany ECJ identifies further criteria for examining the VAT exemption of private hospitals 11 April 2022
Germany Government approves draft bill reducing interest rate on late tax payments/refunds 11 April 2022
Germany VAT treatment of supervisory board members: Federal Ministry of Finance changes its legal opinion 09 April 2022
European UnionGermany ECJ C-668/20 (Y GmbH) – Judgment – Customs case – Classification of ‘extracted vanilla oleoresin’, concept of ‘aroma’ 07 April 2022
Germany German Federal Fiscal Court: In-game transactions are not within the scope of VAT 05 April 2022