The Supreme Tax Court following the judgment of the ECJ found that the appellant’s services were taxable. The services provided by the appellant did not, as required by ECJ case law, give rise to any of the legal and financial changes which are characteristic of the transfer of a sum of money.
Source: PwC Germany
Latest Posts in "Germany"
- German Federal Tax Court Rules on Double RETT Assessment in Share Deal Transactions
- VAT Exemption for Care Services Financed Through Personal Budgets Under German Law
- New VAT Classification for Online Event Services Under German Tax Law
- VAT Correction Claims in Insolvency: Authority and Entitlement Under German Tax Law
- Tax Treatment of Concession Fees in Power Grid Leasing Arrangements
