Germany Restriction of the VAT exemption for cross-border transport based on the ECJ case C-288/16 02 March 2020
European UnionGermany Germany – Lower tax court raises questions to CJEU on input VAT deduction in the case of cash accounting 29 February 2020
Germany Zero-rated supplies of goods for export in non-commercial travel – threshold of EUR 50 29 February 2020
Germany Customs valuation: treatment of costs for print files used for the production of labels 29 February 2020
GermanyNetherlands Oath of disclosure: one-stop shop canceled, Germany and the Netherlands can’t make it? 28 February 2020
Germany Germany – Bundesfinanzhof does not answer VAT fixed establishment question…again 28 February 2020
Germany Supervisory board members are not taxable persons / self-billing document to non-taxable persons does not constitute VAT liability 21 February 2020
Germany Retroactive correction of invoices is also possible in the input VAT refund procedure 18 February 2020
Germany Climate package – VAT on long distance rail journeys from 19 to 7% from January 1, 2020 18 February 2020
Germany Federal Fiscal Court: Transfer of a going concern in cases of share deal and VAT group 16 February 2020
Germany German VAT law effective 1 January 2020 – Official version in German and unofficial translation in English 13 February 2020
European UnionGermany VAT group in the case of the German GmbH & Co. KG again on the test bench before the ECJ 12 February 2020
European UnionGermany European Commission requests Germany to exchange information regarding so-called “call-off stock arrangements” 12 February 2020
European UnionGermany ECJ C-802/19 (Company Z v. Tax Office Y) – Question – Adjustments of taxable amount; domestic and intra-Community supplies of medicinal products; discounts under health insurance scheme 10 February 2020
Germany Circular regarding the reporting of consignment stock transactions on the European Sales List 08 February 2020
European UnionGermany ECJ C-907/19 (Q-GmbH) – Questions – Intermediation activities for an insurance company VAT exempt? 07 February 2020
European UnionGermany ECJ C-868/19 – M-GmbH vs. DE – Questions – May Germany allow only legal entities to form part of a VAT group? 07 February 2020
Germany Tax Court Thuringia: Letting of car spaces to residential tenants subject to VAT 04 February 2020
Germany Deduction of input VAT for a home office: Does the requirement to submit the decision to allocate an asset for private or business use by a certain deadline comply with EU law? 01 February 2020