Germany Annual Tax Act 2020 (Part 12): Fine provisions according to Section 26a and Section 26b German VAT Act 11 August 2020
Germany No entrepreneurial status of chairmen of the board of directors: First Finance Court implements ECJ case law 09 August 2020
Germany Annual Tax Act 2020 (Part 10): Reverse Charge Procedure for Telecommunications Services 07 August 2020
Germany Annual Tax Act 2020 (Part 10): Reverse charge mechanism for the supply of telecommunication services 07 August 2020
Germany Annual Tax Act 2020 (Part 9): New VAT exemption for supplies to the armed forces 06 August 2020
Germany Annual Tax Act (Part 8): OSS for all services to non-taxable persons – in particular passenger transportation 05 August 2020
Germany Annual Tax Act 2020 (Part 7): Implementation of a decentralised taxation procedure for federal and state governments 04 August 2020
Germany Annual Tax Act 2020 (Part 6): VAT exemptions in the healthcare / nursing care / social services sector 03 August 2020
European UnionGermany ECJ C-269/20 (Finanzamt T) – Questions – VAT group a separate “entity”? Free of charge (public) activities by VAT group 03 August 2020
Germany Annual Tax Act 2020 (Part 3): Special arrangements for import of consignments of up to EUR 150 29 July 2020
Germany Annual Tax Act 2020 (part 2): Electronic interfaces (especially online marketplaces) are liable for VAT 29 July 2020
Germany Retroactive correction of invoices in the case of intra-Community triangular transactions 26 July 2020
Germany VAT treatment of rental and leasing contracts: BMF considers proposals of the German Tax Consultants Association 26 July 2020
European UnionGermany ECJ C-228/20 (I GmbH) – Questions – VAT exemption for private hospital that is not governed by public law and has no agreements with health insurance funds 26 July 2020