Germany Revised Principles on Handling Guarantee Services under Insurance Tax and VAT 10 February 2022
Germany Service to subsidiaries does not exist if an economically indivisible total service is proportionately allocated to them 08 February 2022
Germany Private use of electric vehicles, hybrid electric vehicles, electric bicycles and bicycles and provision of electric bicycles and bicycles to employees 08 February 2022
European UnionGermany ECJ C-515/20 (Finanzamt A) – Judgment – Supply of wood chips may be excluded under national law from the reduced VAT rate 03 February 2022
Germany German Federal Ministry of Finance restricts VAT exemption for transport services 01 February 2022
Germany Commentary on C-141/20 and C-269/20 (Opinion) – German VAT group regime tested before the ECJ 31 January 2022
European UnionGermany ECJ C-269/20 (Finanzamt T) – AG Opinion – Not only controlling company of VAT group is the taxable person of VAT group 27 January 2022
Germany VAT benefits based on the supplementary agreement to the protocol on the NATO headquarters 26 January 2022
European UnionGermany Flashback on ECJ Cases – C-384/95 (Landboden-Agrardienste) – A national compensation scheme not to harvest at least 20% does not constitute a supply of services 26 January 2022
European UnionGermany Flashback on ECJ Cases C-215/94 (Mohr) – An indemnity for the abandonment of milk production is not subject to VAT 26 January 2022
European UnionGermany Flashback on ECJ Cases – C-400/15 (Landkreis Potsdam-Mittelmark) – No right to deduct VAT when on goods or services used for non-economic purposes greater than 90% of the total use 21 January 2022
Germany Lump sums for material withdrawals (own consumption) 2022; Temporary application of the reduced VAT rate for restaurant and catering services 21 January 2022
European UnionGermany ECJ C-713/21 (Finanzamt X) – Question – Composite supply by owner of a competition horse training stable? 18 January 2022
European UnionGermany Flashback on ECJ Cases C-455/05 (Velvet & Steel Immobilien) – No exemption Credit Guarantees for obligations which are non-pecuniary, such as the obligation to renovate a property 15 January 2022
European UnionGermany ECJ Customs – Joined cases C-415/20, C-419/20, C-427/20 – Opinion – Payment of interest in case of refund 13 January 2022
European UnionGermany ECJ C-141/20 (Norddeutsche Gesellschaft für Diakonie mbH) – AG Opinion – VAT group: Controlling member not necessarily representative of VAT group 13 January 2022