European UnionGermany ECJ C-368/21 (Hauptzollamt Hamburg) – Questions – Place of importation for VAT purposes of a means of transport registered in a third country and brought into the EU 31 July 2021
European UnionGermany Flashback on ECJ Cases C-587/10 (VSTR) – VAT identification number not always required the exemption of an Intra-EU supply of goods 31 July 2021
Germany Federal Fiscal Court rules standard VAT rate applies to composite theatrical event 27 July 2021
ArgentinaCroatiaGermanyGreeceIndiaPortugalSaudi ArabiaWorld QR codes on invoices …. what has globally been implemented? 25 July 2021
Germany Assessing care and support needs on behalf of Medical Health Service not exempt from VAT 21 July 2021
Germany Bundesfinanzhof: Expert opinions on the need for care of patients for Medical Service of the Health Insurance is not exempt from VAT 21 July 2021
European UnionGermany Flashback on ECJ Cases C-380/16 (Commission v Germany) – Exclusion of travel services sold to other businesses from the TOMS is not compatible with VAT law 20 July 2021
Germany BMF: Supervisory board members is taxable person if at least 10% of the total remuneration is variable 17 July 2021
European UnionGermany Flashback on ECJ Cases C-93/10 (GFKL Financial Services) – Purchases of defaulted debts at a price below their face value is not a taxable transaction/economic activity 16 July 2021
Germany VAT treatment of services provided by stock exchanges and other trading platforms 16 July 2021
Germany BFH: Taxable amount is not to be reduced by the interest amount reduced by a bank from its payment to the plaintiff 13 July 2021
European UnionGermany Commentary to ECJ C-931/19 (Titanium) – ECJ ruling on VAT fixed establishment has broader domestic consequences 09 July 2021
European UnionGermany ECJ C-324/20 (Finanzamt B) – AG Opinion – Tax point for one-off services that are billed in phases 01 July 2021
Germany VAT exempt management of special investment funds: ECJ specifies requirements for “management services” 30 June 2021
Germany Federal Fiscal Court: letting of car parking spaces to residential tenants is a VAT exempt supply of ancillary services 28 June 2021
European UnionGermany Flashback on ECJ Cases C-427/98 (Commission v Germany) – Adjustment of taxable amount in case of Money-Off Coupons 24 June 2021
Germany German Bundestag decides on higher tobacco tax –nicotine-free products also taxable in future 23 June 2021
Germany VAT record keeping and joint and several liability for operators of electronic interfaces as of 1 July 2021 23 June 2021
Germany Federal Ministry of Finance on the VAT exemption of services by undisclosed agents 22 June 2021
Germany Federal Ministry of Finance on the VAT exemption of services by undisclosed agents 21 June 2021
Germany Federal Ministry of Finance: Place of supply for admission to events and online workshops 18 June 2021