European UnionGermany ECJ cases C-45/20 and C-46/20 (Finanzamt N) – Questions – Input VAT, allocation of mixed used purchases to the business 30 March 2020
European UnionGermany ECJ takes a look at the VAT exemption for development and brokerage of insurance products 26 March 2020
Germany German Ministry of Finance publishes decree on deferral and enforcement measures in response to COVID-19 25 March 2020
Germany Additional tax relief, response to COVID-19: tax authorities may defer taxes if the collection would constitute a significant hardship 24 March 2020
Germany Business activities of supervisory board members – unwarranted showing of VAT in cases of self-billing 21 March 2020
Germany Pull a Rabbit Out Of a Hat Trick: Safeguarding Input VAT Deduction by Procuring Supplies via a Parent Company (Holding Company) 20 March 2020
FranceGermanyItalySpainUnited Kingdom Coronavirus VAT related measures in France, Germany, Italy, Spain and UK 15 March 2020
Germany Input VAT refund procedure for non-EU businesses: Copies of invoices to be submitted only have to meet minimum standards 12 March 2020
Germany Changes in German VAT law – Implementation of new special warehousing scheme (including consignment) 09 March 2020
Germany VAT base for the supply of heat from a combined heat and power plant to related parties 09 March 2020
Germany German Federal Tax Court decided that also a share deal can fulfil the conditions of a non-taxable transfer of a going concern (TOGC) 09 March 2020
European UnionGermany ECJ C-9/20 (Grundstücksgemeinschaft Kollaustraße 136) – Question – May a Member State allow to claim input VAT in a different period then that in which output VAT became due? 06 March 2020
European UnionGermany ECJ C-7/20 – Hauptzollamt Münster – Questions – “import” of car from Turkey to Germany for private journeys for a few months 06 March 2020
European UnionGermany ECJ C-48/19 (X GmbH) – Judgment – Health telephone service is VAT exempted 05 March 2020
Germany Tax rules during Brexit transition period; group exemption from real estate transfer tax 04 March 2020
European UnionGermany ECJ C-868/19 (M-GmbH) – Questions – May Germany allow only legal entities to form part of a VAT group? 03 March 2020