Germany VAT benefits based on the additional agreement to the NATO troop statute; New edition of the list of official procurement bodies 15 March 2022
Germany Tax Court Decision No. XI R 2/20, explaining the differential taxation of intra-community supplies under EU laws 15 March 2022
European UnionGermany Flashback on ECJ Cases – C-594/13 («go fair» Zeitarbeit) – Concept of ‘organizations which are recognized as institutions of a social nature’ 14 March 2022
Germany Current judgment of the Federal Administrative Court on VAT: Advent calendars are subject to the standard tax rate 11 March 2022
European UnionGermany Flashback on ECJ Cases – C-271/06 (Netto Supermarkt) – VAT exempt exports: innocent suppliers will not be penalised where they are victims of fraud 09 March 2022
Germany Federal Ministry of Finance on the treatment of VAT in preliminary insolvency proceedings 03 March 2022
European UnionGermany ECJ C-98/21 (Finanzamt R) – AG Opinion – No Input VAT recovery by holding for free services to subsidiaries that perform mostly VAT exempt activities 03 March 2022
Germany German Ministry of Finance Publishes Draft Bill to Comply with Court Decision on Interest Rates 01 March 2022
European UnionGermany Commentary: Rules for VAT groups addressed by CJEU Advocate General 25 February 2022
Germany Ministry of Finance Issues Draft Bill Reducing Rate for Late Payment Interest 24 February 2022
European UnionGermany Flashback on ECJ Cases – Joined cases C-226/14 (Eurogate Distribution) & C-228/14 (DHL Hub Leipzig GmbH) – No import VAT on goods removed from customs warehouse and re-exported 22 February 2022
Germany OSS declaration deadlines: Submission of OSS declarations late due to BZSt error – What to do? 20 February 2022
Germany German Federal Ministry of Finance on the private use of electric/hybrid vehicles and bicycles 20 February 2022
Germany Virtual versus terrestrial slot machines: are they treated equally for tax purposes? 17 February 2022
Germany Damages and remuneration for payments after cancellation of an architect’s contract 16 February 2022
Germany Correction of the import VAT deducted as input tax in the event of an insolvency challenge 16 February 2022
Germany German industry wants export rebates, free certificates and a carbon border levy 16 February 2022
Germany Company-owned electric vehicles used privately used of a company-owned electric car is subject to VAT 10 February 2022
European UnionGermany ECJ C-9/20 (Grundstücksgemeinschaft Kollaustraße 136) – Decision – No deduction of VAT if chargeable event is later 10 February 2022