European UnionGermany ECJ Case C-26/18 (Federal Express Corporation Deutsche Niederlassung) – Opinion – Concept of ‘import’ – goods should end up in Union’s economic circuit 28 February 2019
European UnionGermany Commission refers Germany to the Court for its failure to align with EU rules on VAT refunds 21 February 2019
European UnionGermany ECJ Case C-715/18 (Segler-Vereinigung Cuxhaven) – Questions – Reduced VAT rate for transactions relating to the collection of port charges 12 February 2019
European UnionGermany Referral to ECJ for VAT treatment of medical telephone consultations 24 January 2019
European UnionGermany European Commission sends Germany reasoned opinion regarding VAT flat-rate farmer scheme 24 January 2019
European UnionGermany European Commission refers Germany to ECJ for failure to align with EU rules on VAT refunds 24 January 2019
Germany Input VAT incurred in the purchase of business goods used for non-business purposes 12 January 2019
Germany Marketplaces to shoulder unpaid VAT burden owed by online fraudsters from 2019 02 January 2019
Germany Council Implementing Decision authorizing Germany to continue excluding right to deduct input VAT borne on business goods and services used for private purposes – published 29 December 2018
Germany Bill to avoid VAT losses in connection with supply of goods via online trading and to amend further tax provisions – gazetted 21 December 2018
Germany “German Annual Tax Act 2018” passed. What will change regarding VAT from 1 Jan 2019? 13 December 2018
Germany Federal Court of Finance (BFH) simplifies input tax deduction of invoices for companies 11 December 2018
Germany Reference for preliminary ruling from Federal Tax Court concerning VAT rate reduction for rental of moorings for boats 08 December 2018
European UnionGermany ECJ Case C-548/17 (Baumgarten Sports) – Judgment – Periodic commission for placing professional football players not taxed at the time of placement 29 November 2018
Germany No 2nd class taxable person – Holding companies entitled to input VAT deduction 27 November 2018
Germany Transfer of a going concern relief applies for a sale of pub furniture and kitchen appliances 26 November 2018
European UnionGermany European Commission proposal to authorize Germany to continue excluding input VAT deduction on business goods and services used for private purposes 23 November 2018