European UnionGermany Flashback on ECJ Cases – C-174/11 (Zimmermann) – VAT exemption of ambulatory care services provided by commercial providers, is contrary to EU law 02 September 2021
Germany Federal Constitutional Court rules interest rate on tax payments unconstitutional 27 August 2021
Germany Provision of operating equipment in the case of leasing: single supply or separate supplies? 27 August 2021
Germany German interest rate of 6% for tax refunds and tax arrears unconstitutional as of 2014 24 August 2021
Germany Per annum interest of 6% on back taxes and tax refunds is unconstitutional from 2014 onwards 19 August 2021
European UnionGermany Flashback on ECJ Cases C-242/08 (Swiss Re Germany Holding) – An assignment for consideration of a portfolio of life reinsurance contracts is not exempted from VAT 19 August 2021
European UnionGermany Flashback on ECJ Cases – C-200/04 (iSt) – Organization of language trips and study stays abroad in scope of TOMS 18 August 2021
Germany Bavaria: Instructions for companies affected by the flood disaster to reduce the special advance VAT payment 16 August 2021
Germany Tax treatment of warranties clarified by recent German guidance and CJEU decision 16 August 2021
Germany BFH could clarify VAT treatment of discounts in healthcare sector in pending case 16 August 2021
European UnionGermany Flashback on ECJ Cases C-454/98 (Schmeink & Cofreth and Strobel) – Member States’ obligation to allow revision of incorrectly invoiced VAT – Conditions – Good faith drafter of invoice 13 August 2021
European UnionGermany Flashback on ECJ Cases C-532/11 (Leichenich) – The rental of a houseboat, with the associated berth and jetty, must be regarded as the leasing and rental of immovable property is VAT exempt 09 August 2021
Germany Despite OSS: Do returns, credits and refunds still need to be reported locally? 09 August 2021
Germany Distance Sales: OSS procedure and still compulsory registration in other EU Member States? 05 August 2021
Germany European Commission Proposes to Authorize Germany to Apply Reverse Charge Mechanism to Trading of Emission Allowances 05 August 2021
Germany European Commission proposes to continue excluding input VAT deduction if private use exceeds 90% 03 August 2021
Germany New taxes introduced on online poker and virtual slots affect gambling organizers 03 August 2021