Germany Consequences of the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union 19 December 2020
Germany Annual Tax Act 2020 : New rules for the reduction of the tax base and for reverse charge 18 December 2020
European UnionGermany ECJ C-346/19 (Y GmbH) – Judgment – For VAT refund request, consecutive invoice number is not always required 17 December 2020
European UnionGermany ECJ – C-449/19 (WEG Tevesstraβe) – Judgment – No VAT exemption for supplies of heat by owners’ associations for owners 17 December 2020
European UnionGermany Flashback on ECJ cases C-108/14 and C-109/14 (Larentia + Minerva) – VAT paid by holding companies for the acquisition of capital invested in their subsidiaries 15 December 2020
European UnionGermany ECJ C-488/18 (Golfclub Schloss Igling) – Judgment – VAT exemption for sports activities has no direct effect 10 December 2020
European UnionGermany Flashback on ECJ cases: C-571/15 (Wallenborn Transports SA) – Judgment- Importation of goods; free zones; time of supply 09 December 2020
European UnionGermany Flashback on ECJ cases C-449/17 (A & G Fahrschul-Akademie GmbH) – Motor vehicle driving tuition provided by a driving school is not VAT exempted 06 December 2020
Germany Germany extends VAT recovery deadline to 31 Dec 2020 for businesses from Non-EU Member States 03 December 2020
Germany Tax measures to assist all businesses affected by the coronavirus pandemic, incl. change in the due date of import VAT, 02 December 2020