Category - Germany

Germany

Federal Ministry of Finance: administrative guideline on the invoice correction/incorrect invoices with retrospective effect

20 September 2020

Germany

Refusal of input tax deduction or tax exemption due to tax fraud and “need to know” – current developments

18 September 2020

European Union Germany

ECJ C-288/19 (Finanzamt Saarbrücken) – AG Opinion – Definition of short term hiring of vehicles, company car provided to an employee is not a service provided for consideration

17 September 2020

European Union Germany

ECJ C-528/19 (Mitteldeutsche Hartstein-Industrie AG) – Judgment – Deduction of input tax for construction work on public roads

16 September 2020

Germany

New German tax court case about the fixed establishment concept for VAT purposes

12 September 2020

Germany

Court case: Amazon does not become the seller-of-record for sales by a third-party retailer if the retailer uses Amazon’s FBA service

11 September 2020

European Union Germany

ECJ C-509/19 (BMW) – Judgment – Value of ‘free’ software to be added to the Customs Value of Imported electronic products

10 September 2020

Belgium Germany Ireland Job opportunities Netherlands Poland Spain Switzerland United Kingdom

Recent European VAT jobs

10 September 2020

Germany

Denial of input VAT deduction or zero-rating due to tax fraud and allegation a taxpayer “should have known?” – current developments

10 September 2020

European Union Germany

ECJ – C-449/19 (WEG Tevesstraβe vs DE) – AG Opinion – VAT exemption for supplies of heat by owners’ associations for owners

10 September 2020

Germany

BFH on Fixed Establishment – Judgment of April 29, 2020, XI R 3/18

08 September 2020

Germany

Impact of VAT on Real estate

08 September 2020

Germany

Guidance: the official VAT manual 2019/2020 is online

08 September 2020

Germany

Turnover of German retail companies declines despite VAT reduction

04 September 2020

Germany

Draft Finance Law 2020 – Implementation of the E-Commerce VAT Directive

04 September 2020

Germany Poland

Poland and Germany have completed a bi-lateral agreement on the exchange of information to detect VAT fraud

02 September 2020

Germany

Germany’s temporary VAT rate and its complex impact on subscriptions

02 September 2020

Germany

Fact sheet VAT on international passenger transport services using buses or coaches that are not registered in Germany

01 September 2020

Germany

VAT treatment of photovoltaic systems: OFD Karlsruhe comments in detail

01 September 2020

Germany

VAT cut pushes German inflation into negative territory

31 August 2020

Germany

VAT in times of COVID-19 – Fast-track reduction of VAT – No excess input VAT deduction in case of VAT reduction

29 August 2020

Germany

Federal Fiscal Court strengthens its restrictive opinion regarding retroactive invoice correction

28 August 2020

Germany

German Brexit MOSS VAT return deadlines

26 August 2020

Germany

The German Federal Tax Court has requested two preliminary rulings from the ECJ regarding the implementation of VAT grouping rules in Germany

25 August 2020

Germany

New decision of the highest German tax court regarding VAT treatment of share deals (XI R 33/18, dated 18 September 2019)

25 August 2020

Germany

German Federal Tax Court on holding a company’s right to deduct input VAT

25 August 2020

Germany

VAT reduction as unconventional fiscal policy in Germany: Fast but heterogeneous pass-through in the fuel market

25 August 2020

Germany

VAT reduction in Germany only stimulates consumption moderately

25 August 2020

Germany

An invoice which does not contain a sufficient description of the service cannot be used to exercise a possible right of deduction

20 August 2020

European Union Germany

Flashback on ECJ cases – C-374/16 & C-375/16 (Geissel and Butin) – Supplier address not crucial for input VAT deduction

20 August 2020

European Union Germany

ECJ case C-518/14 (Senatex) – Judgment – VAT deduction for non-compliant invoices

19 August 2020

Germany

VAT implications of the national emissions trading for fuel emissions from 01.01.2021

17 August 2020

Germany

Annual Tax Act 2020 (Part 13): Invoice correction: no retroactive under the German General Fiscal Code

13 August 2020

Category - Germany

Federal Ministry of Finance: administrative guideline on the invoice correction/incorrect invoices with retrospective effect

Refusal of input tax deduction or tax exemption due to tax fraud and “need to know” – current developments

ECJ C-288/19 (Finanzamt Saarbrücken) – AG Opinion – Definition of short term hiring of vehicles, company car provided to an employee is not a service provided for consideration

ECJ C-528/19 (Mitteldeutsche Hartstein-Industrie AG) – Judgment – Deduction of input tax for construction work on public roads

New German tax court case about the fixed establishment concept for VAT purposes

Court case: Amazon does not become the seller-of-record for sales by a third-party retailer if the retailer uses Amazon’s FBA service

ECJ C-509/19 (BMW) – Judgment – Value of ‘free’ software to be added to the Customs Value of Imported electronic products

Recent European VAT jobs

Denial of input VAT deduction or zero-rating due to tax fraud and allegation a taxpayer “should have known?” – current developments

ECJ – C-449/19 (WEG Tevesstraβe vs DE) – AG Opinion – VAT exemption for supplies of heat by owners’ associations for owners

BFH on Fixed Establishment – Judgment of April 29, 2020, XI R 3/18

Impact of VAT on Real estate

Guidance: the official VAT manual 2019/2020 is online

Turnover of German retail companies declines despite VAT reduction

Draft Finance Law 2020 – Implementation of the E-Commerce VAT Directive

Poland and Germany have completed a bi-lateral agreement on the exchange of information to detect VAT fraud

Germany’s temporary VAT rate and its complex impact on subscriptions

Fact sheet VAT on international passenger transport services using buses or coaches that are not registered in Germany

VAT treatment of photovoltaic systems: OFD Karlsruhe comments in detail

VAT cut pushes German inflation into negative territory

VAT in times of COVID-19 – Fast-track reduction of VAT – No excess input VAT deduction in case of VAT reduction

Federal Fiscal Court strengthens its restrictive opinion regarding retroactive invoice correction

German Brexit MOSS VAT return deadlines

The German Federal Tax Court has requested two preliminary rulings from the ECJ regarding the implementation of VAT grouping rules in Germany

New decision of the highest German tax court regarding VAT treatment of share deals (XI R 33/18, dated 18 September 2019)

German Federal Tax Court on holding a company’s right to deduct input VAT

VAT reduction as unconventional fiscal policy in Germany: Fast but heterogeneous pass-through in the fuel market

VAT reduction in Germany only stimulates consumption moderately

An invoice which does not contain a sufficient description of the service cannot be used to exercise a possible right of deduction

Flashback on ECJ cases – C-374/16 & C-375/16 (Geissel and Butin) – Supplier address not crucial for input VAT deduction

ECJ case C-518/14 (Senatex) – Judgment – VAT deduction for non-compliant invoices

VAT implications of the national emissions trading for fuel emissions from 01.01.2021

Annual Tax Act 2020 (Part 13): Invoice correction: no retroactive under the German General Fiscal Code

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