Germany Lower house of parliament adopts draft bill to avoid VAT losses for online trading 14 November 2018
European UnionGermany Germany opens door to deal on EU digital tax at December meeting 13 November 2018
European UnionGermany ECJ Joint Cases C-573/18 and C-574/18 (C GmbH & Co. KG) – Questions – VAT liability on recharges and EU subsidies 24 October 2018
European UnionGermany ECJ Case C-264/17 (Harry Mensing) – Opinion – Margin scheme on works of art; right to deduct input VAT by taxable dealer 27 September 2018
European UnionGermany ECJ Case C-488/18 (Golfclub Schloss Igling) – Questions – VAT exemption for non-profit association; Golf club; Direct effect of VAT Directive 19 September 2018
European UnionGermany ECJ Case C-552/17 (Alpenchalets Resorts) – Opinion – Travel agents; ancillary services; reduced VAT rate 06 September 2018
European UnionGermany European Commission calls on Germany to align its administrative practice regarding cross-border VAT refunds, with EU law 18 August 2018
Germany Exemption from import VAT under the so-called “Procedure 42” (import VAT in case of a subsequent intra-Community supply) 18 August 2018
Germany German Federal Ministry of Finance published “Tax Act for the Prevention of VAT Revenue Losses from Trading with Goods over the Internet and Amendment of Further Tax Provisions.” 08 August 2018
European UnionGermany ECJ Case C-388/18 (“B”) – Questions – VAT Margin scheme and Small entrepreneur scheme 07 August 2018
Germany German Cabinet Approves Draft Law to Make Online Platforms Liable for VAT Obligations of Sellers 06 August 2018
European UnionGermany EU warns Germany relating to its unreasonable restrictions on providing VAT refunds 31 July 2018
Germany Effective from 1 January 2019, the German Federal Ministry of Finance repealed the tax authorities’ previous simplification regulation for the so-called ‘intra-Community movement of own goods in the border area’ 26 July 2018
Germany Federal Ministry of Finance updates VAT treatment of reverse charge supplies regarding construction services and cleaning services in relation to buildings 09 July 2018
Germany Federal Ministry of Finance updates VAT treatment of supplies via consignment stock 09 July 2018
European UnionGermany VAT deductible on deposits when the intended supply does not occur 29 June 2018
European UnionGermany ECJ Case C-660/16 and C-661/16 (Kollroß) – Article – VAT deduction after payment without delivery 21 June 2018
European UnionGermany ECJ Case C-660/16 and C-661/16 (Kollroß) – Judgment – VAT deduction after payment without delivery 04 June 2018