Germany Tax classification of online event services and other online service offerings – BMF 2 months ago
Germany Late-filed VAT prepayment and timing allocation under § 11 Abs. 2 EStG – FG Cologne ruling. 2 months ago
Germany Complexity of Uniform Complex Services: Case Study of a Dinner Show and Tax Implications 2 months ago
Germany Tax Treatment of Electronic Access to E-Paper in Print Subscription: FG Saarland Decision 2 months ago
Germany Introduction letter on VAT exemption for Alternative Investment Fund management by BMF Berlin 2 months ago
Germany German Federal Fiscal Court Decision on Chain Transactions and “Broken” Transport 2 months ago
Germany German Ministry of Finance Releases Draft Proposal for Annual Tax Act 2024: Key Updates and Amendments 2 months ago
Germany Entrepreneur’s Good Faith in Unauthorized VAT Disclosure by Employee: Legal Implications in Germany and EU 2 months ago
Germany Allocation of Services to the Company: Timing and Documentation of Allocation Decision – Consequences of Recent Court Decisions 2 months ago
Germany Extension of Transition Period for Introduction of E-Invoicing: Mandatory Implementation Delayed until 2026 2 months ago
Germany Centralised Clearance for Import: Streamlining Import Customs Processing for Businesses in the EU 2 months ago
Germany Digital Transmission of Business Tax Assessments via ELSTER to Support Municipal Digitalization 2 months ago
European UnionGermany ECJ C-184/23 (Finanzamt T) – AG Opinion – Supplies within VAT group are outside scope of VAT even if input VAT is limited 2 months ago
Germany German Ministry of Finance Urges Immediate Action on Online Services: VAT Implications and Regulations 2 months ago
Germany Current tax administration views on input tax deduction and incorrect tax disclosure under § 14c UStG 2 months ago
Germany Tax implications of sales mark-ups on group insurance policies: IPT, VAT or VAT exempt? 3 months ago
Germany Use of a valid VAT identification number by the recipient is not decisive for the shift of the tax liability – BFH Judgment 3 months ago
Germany Differential taxation for art objects; calculation of margin; no deduction of VAT on intra-Community acquisition. 3 months ago
Germany Fiscal Court: limits for customs administration when exempting electricity generated from renewable energy sources from electricity tax 3 months ago
European UnionGermany VAT implications of free heat supply from biogas – C-207/23 decision 3 months ago