The Federal Ministry of Finance has suggested changing the German VAT regulations as regards VAT groups (Federal Ministry of Finance, key issue paper of 14 March 2019). One significant proposed innovation is that the legal consequences of group taxation will only occur after the group members have submitted a joint application. By means of these and other innovations, there is finally the prospect of more legal certainty for the taxpayers concerned. It is therefore to be hoped that the German legislator will soon implement the Federal Ministry of Finance’s proposal.
Source: IVA
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