Germany Case: Refusal to deduct input tax from deliveries of scrap gold; Requirements for the taxpayer to “need to know” about someone else’s “VAT fraud” 01 April 2022
European UnionGermany ECJ C-57/20 (Commission vs. Germany) – Order – Flat rate scheme for farmers – Removed from the register 01 April 2022
Germany Reduced VAT rate for electronic media products and for access to electronic databases containing such products 31 March 2022
Germany Input VAT deduction despite free of charge provision: unexpected windfall for the public sector 24 March 2022
European UnionGermany Flashback on ECJ Cases – C-332/14 (Wolfgang und Wilfried Rey Grundstücksgemeinschaft GbR) – Input tax deduction correction – Mixed Use buildings 19 March 2022
European UnionGermany Flashback on ECJ Cases – C-366/12 (Klinikum Dortmund) – Supplies of cytostatic drugs by a German hospital to outpatients treated with chemotherapy are not exempt from VAT 17 March 2022
Germany BFH on the VAT liability of a sports club for subsidies from a municipality for the management of the sports facility used by the company 17 March 2022
Germany German Federal Fiscal Court rules in favour of ECJ: No VAT exemption for swimming lessons 16 March 2022