Germany German VAT registration requirement for non EU Tour Operators postponed till Dec 31, 2021 31 March 2021
European UnionGermany ECJ C-98/21 (Finanzamt R) – Questions – Input VAT recovery by holding for free services to subsidiaries that perform mostly VAT exempt activities 28 March 2021
European UnionGermany ECJ C-907/19 (Q-GmbH) – Judgment – Intermediation activities for an insurance company are not VAT exempted 25 March 2021
Germany No turnover taxation of donations in kind from retailers to tax-privileged organisations from 1 March 2020 to 31 December 2021 23 March 2021
Germany Input VAT Deduction for Intra-Community Acquisitions and Services – Tense Relaxation 23 March 2021
Germany New form for telecom resellers subject to anti-fraud domestic reverse charge per 2021 20 March 2021
Germany Input tax reimbursement procedure (§ 18 Abs. 9 UStG, §§ 59 to 61a UStDV); Reciprocity (Section 18 (9) sentence 5 UStG) 20 March 2021
European UnionFranceGermanyItalyPoland European VAT E-invoicing Debate—Will Everyone Follow the Italian Example? 20 March 2021
European UnionGermany ECJ confirms its case law and perspective on the concept of import VAT (ECJ C-7/20) 16 March 2021
Germany VET Refund procedure – updated lists of the third countries for which there is reciprocity 16 March 2021
European UnionGermany ECJ C-802/19 (Firma Z) – Judgment – Adjustments of taxable amount; domestic and intra-Community supplies of medicinal products; discounts under health insurance scheme 11 March 2021
European UnionGermany ECJ C-7/20 (Hauptzollamt Münster) – Judgment – VAT on importation arises in the Member State where an obligation imposed by the customs legislation of the EU has not been complied with 03 March 2021
European UnionGermany Flashback on ECJ Cases C-85/95 (Reisdorf) – Right to deduct VAT even if original invoice is lost and other evidence can be produced 27 February 2021
European UnionGermany Flashback on ECJ Cases C-152/02 (Terra Baubedarf-Handel) – 2 Conditions to deduct VAT, transaction took place and invoice is available 27 February 2021
European UnionGermanyPoland Police dismantle criminal network linked to international VAT fraud trading vegetable oil 20 February 2021
Germany Germany will NOT be ready to implement the IOSS for imports on 1 Jul 2021, but only on 1 Jan 2022 19 February 2021
Germany Federal Fiscal Court referral to the ECJ on input VAT deduction by means of an upstream holding 18 February 2021
European UnionGermany ECJ referral: Input tax deduction of a management holding company 18 February 2021
Germany German Free Democratic Party (FDP) tries to launch a political discussion about a clearance model, combined with broad e-invoicing mandates. 16 February 2021