Germany Complaint for rejection of VAT refund applications by foreign companies upheld 30 November 2020
European UnionGermany Flashback on ECJ cases C-168/84 (Berkholz): First ECJ case on Fixed Establishments 29 November 2020
European UnionGermany Flashback on ECJ cases – C-300/12 (Ibero Tours GmbH) – Judgment – Granting of price discounts to customers, taxable amount for services by an intermediary 25 November 2020
Germany German Federal Ministry of Finance issues decree on retroactive invoice correction 24 November 2020
Germany German’s state audit office has criticised the level of attention being given by the tax authorities based on the levels of online fraud 20 November 2020
Germany BMF: Valid VAT number required for the VAT exemption for Intra-EU supplies of goods 19 November 2020
European UnionGermany ECJ C-371/19 (Commission vs. Germany) – Judgment – No rejection of input tax refund application in the absence of supporting documents 18 November 2020
Germany 40-day delay on import VAT payments for December and delayed VAT reclaims by EU and non-EU businesses expected 16 November 2020
Germany Deferral of due date for import VAT until the 26th of the second month following that of import 14 November 2020
Germany Ministry of Finance: comments on amended requirements for ”Quick Fix” intra-community supplies 12 November 2020
Germany Update on temporary VAT rate reduction: Federal Ministry of Finance letter on the return to the “normal tax phase” 10 November 2020
Germany German Ministry of Finance Publishes Guidance on Temporary Reduction in VAT Rates in Response to COVID-19 10 November 2020
Germany An attorney is obliged to take precautionary measures to ensure deadlines are met even if the attorney is suddenly absent 06 November 2020
Germany Additional guideline for the VAT rate reduction on July 1st 2020 and increase on January 1st 2021 05 November 2020
Germany Germany – Digital VAT Package translated into the local law and further changes to be expected 2021 03 November 2020