Germany Cross-post German business association DMB: the benefits of real-time reporting systems for SMEs 12 June 2021
Germany Commentary on ECJ C-528/19 (Mitteldeutsche Hartstein Industrie AG) – Change in case law on input tax deduction and free valuation 11 June 2021
Germany Manufacturer discount as part of the remuneration for the intra-community purchase of pharmaceuticals 11 June 2021
Germany VAT record keeping and joint and several liability for operators of electronic interfaces 09 June 2021
Germany Reduced VAT rate for restaurant and catering services; Extension of the temporal scope of application of the BMF letter 07 June 2021
Germany VAT record keeping and joint and several liability for operators of electronic interfaces as of July 1, 2021 04 June 2021
European UnionGermany Flashback on ECJ Cases C-24/15 (Josef Plöckl) – VAT exemption on intra-EU transfer even if the taxable person has not communicated a VAT identification number 02 June 2021
Germany Federal Fiscal Court: indirect link sufficient for input VAT deduction (implementation of Mitteldeutsche Hartstein-Industrie AG C-528/19) 31 May 2021
Germany German Federal Ministry of Finance on warranty commitments: subject to VAT or insurance tax? 21 May 2021
Germany German Federal Ministry of Finance on warranty commitments: subject to VAT or insurance tax? 19 May 2021
Germany VAT treatment of services provided by exchanges and other trading platforms for financial products 18 May 2021
Germany Investment companies: No input VAT deduction from purchases for the account of the investors 18 May 2021
Germany Federal Ministry of Finance on crypto exchanges: VAT exemption for cryptocurrency trading expanded 11 May 2021
European UnionGermany Flashback on ECJ Cases C-437/06 (Securenta) – Taxable person who simultaneously carries out, taxed or exempt, economic activities and non-economic activities – Right to deduct input tax paid 09 May 2021
Germany Sales of a fast-food outlet located in a shopping center with communal eating facilities are subject to the general rate of VAT 08 May 2021
Germany Photo studio cannot claim the reduced VAT rate for the granting and transfer of copyrights 01 May 2021