Germany Will the German coalition agreement allows the European Commission to make progress on the Destination Based Taxation? 11 January 2022
European UnionGermany Flashback on ECJ Cases – C-73/85 (Kerrutt) – Multiple taxable transactions that cannot be combined into a single transaction must be treated separately for VAT 04 January 2022
European UnionGermany OSS Declaration: Foreign overdue reminders threaten exclusion from the OSS despite timely filings and payments 03 January 2022
European UnionGermany Flashback on ECJ Cases C-315/00 (Maierhofer) – Demountable prefab building that can be rebuilt – Real estate rental 30 December 2021
Germany Sample of the forms in the VAT pre-registration and pre-payment procedure for the calendar year 2022 28 December 2021
Germany Forms for the VAT pre-registration and pre-payment procedure for the calendar year 2022 27 December 2021
AustriaGermanySwitzerland DACH region – Switzerland: the tension between transfer prices and customs values 21 December 2021
European UnionGermany Flashback on ECJ Cases – C-412/15 (TMD) – Supplies of plasma obtained from human blood solely for the manufacture of medicinal products are not VAT exempted 20 December 2021
Germany Zero-rating for cross-border carriage of goods: Non-objection provision ends on 31 December 2021 20 December 2021
Germany VAT treatment of supplies in connection with containing and combatting the COVID-19 pandemic 20 December 2021
Germany Administrative circular on the simplification rule for supplies via (consignment) stocks 18 December 2021
Germany VAT rate for digital media according to § 12 paragraph 2 number 14 sales tax law (UStG) 17 December 2021
Germany Covid-19: German Federal Ministry of Finance extends existing simplification measures on VAT treatment of donations 15 December 2021
Germany Self-employed teachers providing services for schools as freelancers are not VAT exempt 13 December 2021
Germany Invoices: Federal Ministry of Finance on requirement of „customary trade description“ 10 December 2021
Germany Introductory letter to the consignment warehouse regulation according to § 6b of the Value Added Tax Act (UStG) 10 December 2021
European UnionGermany Comments on ECJ C-868/19: Restrictions for partnerships to be controlled companies in VAT groups are inadmissible under EU VAT law 10 December 2021
Germany How to establish a VAT group — New risk for VAT groups that are not based on identical management or domination agreements but merely on directors’ resolutions 10 December 2021