European UnionGermany Council Implementing Decision: No VAT deduction if more 90% of goods/services are used for private purposes till Dec 31, 2024 12 October 2021
European UnionGermany Council Implementing Decision: Germany authorized to apply Reverse Charge on Trading of Emission Allowances 12 October 2021
Germany Federal Ministry of Finance: Warning notices will be subject to VAT from 01.11.2021 onwards 09 October 2021
Germany Comment on the BMF draft of an introductory letter on the consignment warehouse regulation (§ 6b UStG) 09 October 2021
Germany Average rate to services provided in the context of an agricultural and forestry business 06 October 2021
European UnionGermany Flashback on ECJ Cases – Joined Cases C-454/12 (Pro Med Logistik) & C-455/12 (Pongratz) – Different VAT rates for two types of passenger transport in principle not contrary to EU law 06 October 2021
Germany Reduced sales tax rate on entrance fees for a village festival (Judgment BFH 2012) 06 October 2021
Germany VAT exemption for export deliveries – Establishment of a Federal Foreign Affairs Agency (BfAA) 02 October 2021
Germany Application of the tax liability of the recipient of the service pursuant to § 13b UStG in the case of VAT groups 02 October 2021
Germany VAT treatment of warnings in the event of copyright infringements and unfair competition 02 October 2021
European UnionGermany Flashback on ECJ Cases – C-141/00 (Kügler) – Exemption is not dependent on the legal form of the taxable person supplying the medical or paramedical services referred to in that provision 26 September 2021
European UnionGermany Flashback on ECJ Cases – C-156/09 (Verigen Transplantation Service International) – Isolation of articular cartilage cells from cartilage material collected from humans exempted from VAT 26 September 2021
Germany Commentary to ECJ C-406/20 (Phantasialand) – VAT treatment of amusement parks and fun fairs 22 September 2021
Germany BZSt capitulates before the first OSS report: Taxdoo helps 100 traders for free 21 September 2021
Germany Overhaul of the provisions of the German VAT Application Guidelines about the VAT treatment of travel services 16 September 2021
GermanyLuxembourg VAT deduction right of Lux PropCos owning/exploiting German real estate 10 September 2021
European UnionGermany ECJ C-9/20 (Grundstücksgemeinschaft Kollaustraße 136) – AG Opinion – May a Member State allow to claim input VAT in a different period then that in which output VAT became due? 09 September 2021
European UnionGermany ECJ C-100/20 (Hauptzollamt B) – Judgment – In the event of a refund of German electricity tax, there is a right to interest compensation 09 September 2021
European UnionGermany ECJ C-406/20 (Phantasialand) – Judgment – Difference in VAT rates at permanent and temporary attractions not in conflict with EU law 09 September 2021
European UnionGermany Flashback on ECJ Cases – C-285/09 (R.) – No VAT Exemption for intra-EU supplies of goods if identity of the buyer is unknown 06 September 2021
European UnionGermany Flashback on ECJ Cases – C-146/05 (Collée) – Exemption for an intra-EU supply of goods may not be refused if it has taken place and proof of such a supply has not been provided in time 04 September 2021