Germany German VAT analysis of the ECJ C-621/19 Weindel Logistik Service case (import VAT recovery by non-owners) 31 January 2020
European UnionGermany Referral to ECJ – Time of input tax deduction at the time of the supply or payment? 22 January 2020
Germany Revised standards for storage of books, records and documents in electronic form 17 January 2020
Germany Invoices: Federal Fiscal Court decides on the description for goods in the low-price segment 14 January 2020
European UnionGermany ECJ case C-802/19 (Firma Z) – Questions – Price discounts and intra-Community supply of medicines 09 January 2020
Germany German Supreme Court follows ECJ Cardpoint re outsourcing financial services: no VAT exemption 22 December 2019
Germany Circular on storage of books, records and documents in electronic form and for data access 20 December 2019
Germany Proof of VAT-exempt intra-Community supplies – exemption can not be refused in case of letterbox address 20 December 2019
Germany VAT-free sale of endowment policies on the secondary endowment policy market 20 December 2019
Germany False Understanding of Workshops for Disabled People: Court Sees no Room for a Reduced VAT Rate 20 December 2019
European UnionGermany ECJ case C‑715/18 (Sailors Association Cuxhaven) – Judgment – Reduced VAT rate campsites and boat mooring 19 December 2019
CroatiaCzech RepublicEuropean UnionGermanyHungaryPolandSloveniaUzbekistan VAT rate changes in the Europe as of Jan 1, 2020 (status Dec 19, 2019) 19 December 2019
European UnionGermany Referral to European Court of Justice: VAT exemption for the development and brokerage of insurance products 14 December 2019
Germany VAT-free sale of endowment policies on the secondary endowment policy market 06 December 2019
Germany Increase in turnover of small business owners and simplification of VAT returns for start-ups in Germany 04 December 2019