Germany Input VAT deduction of a municipality arising from the production costs of a multi-purpose hall with carpark 30 April 2021
European UnionGermany Flashback on ECJ Cases C-445/05 (Haderer) – A freelancer providing assistance with schoolwork and running ceramics and pottery courses in adult education centres can be exempted from VAT 28 April 2021
European UnionGermany ECJ C-108/20 (Finanzamt Wilmersdorf) – Order – No VAT deduction on goods subject of input VAT fraud committed upstream in the supply chain 24 April 2021
Germany Liability of online marketplaces: Federal Ministry of Finance amends German VAT Circular 22 April 2021
European UnionGermany ECJ C-868/19 (M-GmbH) – Decision – Members of a partnership and the head entity can form a VAT group 15 April 2021
Germany E-Commerce: Federal Ministry of Finance comments on changes regarding distance sales as of July 2021 12 April 2021
Germany Federal Ministry of Finance comments on participation of online marketplaces in deemed chain transaction 11 April 2021
Germany BMF adjusts sales tax application decree: When is an invoice an unauthorized tax statement? 11 April 2021
Germany E-Commerce: Federal Ministry of Finance comments on changes regarding distance sales as of July 2021 09 April 2021
Germany Germany MOF Explains Implementation of EU Directive on VAT Treatment for Trade Between Member Countries 06 April 2021
European UnionGermany Flashback on ECJ Cases C-395/11 (BLV Wohn- und Gewerbebau GmbH) – The term “construction work” includes not only services but also supplies of goods 05 April 2021
Germany Circular Letter that Third Country established travel operators may use the TOMS scheme until December 31, 2021 31 March 2021