Germany Digital VAT Package translated into the local law and further changes to be expected 2021 02 November 2020
European UnionGermany ECJ C-515/20 (Finanzamt A) – Questions – Reduced rate for firewood 01 November 2020
Germany Ministry of Finance: comments on amended requirements for intra-community supplies 31 October 2020
European UnionGermany Flashback on ECJ cases – C-73/06 (Planzer Luxembourg Sarl) – Refund of VAT to taxable persons not established inside the country, concept of ”Fixed Establishment” 30 October 2020
Germany VAT exemption for intra-Community supplies: German Federal Ministry of Finance comments on questions of doubt 24 October 2020
Germany Draft Annual Tax Law 2020: implementation of the EU VAT e-commerce package, extend the VAT reverse charge to telecommunication services for resellers 23 October 2020
Germany German conflict on EU ecommerce VAT package as marketplace VAT liability remains 13 October 2020
Germany Platforms to check their EU sellers have a regular VAT registration in Germany, contrary to the aims of the EU VAT ecommerce package 13 October 2020
Germany VAT exemption for intra-Community supplies: German Federal Ministry of Finance comments on questions of doubt 12 October 2020
Germany Regulation on marketplace liability in contrast to the purpose of the One-Stop-Shop procedure 10 October 2020
European UnionGermany ECJ case C-657/19 (Finanzamt D.) – Judgment – VAT exemption of providing advice for the care funds set up at the health insurance funds 08 October 2020
Germany Amendment to supplies including installation − reverse charge mechanism limited to work deliveries 06 October 2020
European UnionGermany ECJ C-406/20 (Phantasialand) – Question – VAT rate for amusement parks, composite supply 04 October 2020
Germany The concept of a fixed establishment in VAT law BFH, ruling of 29 April 2020 – XI R 3/18 01 October 2020
Germany Retroactive effect of the invoice correction to the time of the original issue and input tax deduction without possession of a proper invoice 23 September 2020
European UnionGermany ECJ C-324/20 (Finanzamt B) – Questions – Tax point for one-off services that are billed in phases (further background info) 22 September 2020