Germany New German Coalition Government announces intention to implement B2B e-invoicing 09 December 2021
CyprusGermany European Commission issues infringement notices to Germany and Cyprus with respect to VAT laws 08 December 2021
Germany 5 major developments in Germany – Looking forward towards what the new Governement will bring 08 December 2021
Germany Transfer of the company property to the previous subsidiary as part of the termination of the tax group as a business sale 05 December 2021
European UnionGermany Flashback on ECJ Cases – C-453/15 (A and B) – Place of supply of greenhouse gas emission allowances is where the customer is established 04 December 2021
Germany Retention of invoices; electronic or computerized point of sale systems or cash registers 03 December 2021
Germany EU Infringement: Germany – Automated exchange with other Member States of certain information related to the application of VAT legislation 03 December 2021
Germany (New) Federal Ministry of Finance draft on VAT exempt cost sharing groups – it’s Christmas time! 03 December 2021
European UnionGermany European Commission urges Germany to allow for automated exchange of information related to call-off stock arrangements 03 December 2021
Germany Food served without tray taxed at reduced VAT rate, with tray at standard rate 03 December 2021
BelgiumEuropean UnionFranceGermanyNetherlands Different VAT rules within the EU (importation of goods) 29 November 2021
Germany Governmental agreement: Introduction of electronic reporting system and support for the definitive VAT regime 26 November 2021
Germany Coalition agreement: Not too bad – from a VAT perspective – modernise VAT (e-invoicing, reverse charge and import VAT) 25 November 2021
Germany Storage of invoices; Fulfillment of sales tax requirements for electronic or computerized cash register systems or cash registers 17 November 2021
Germany Supreme Court of Germany released the decision regarding the input tax claim appeal for retail sales 14 November 2021
European UnionGermany Flashback on ECJ Cases – C-440/12 (Metropol Spielstätten) – Regulation of a Member State subjecting the operation of low-price slot machines to VAT and special tax cumulatively 10 November 2021
European UnionGermany Flashback on ECJ Cases – C-58/09 (Leo-Libera) – Exemption for games of chance may only apply to certain games of chance and money 10 November 2021
European UnionGermany ECJ C-596/21 (Finanzamt M) – Questions – Right to deduct VAT in case of Tax Evasion in a prior transaction 09 November 2021
Germany Federal Fiscal Court: Input VAT on the acquisition of the authorization to use the supplier’s sales areas to market their own products 08 November 2021