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"
- VAT in Germany – A comprehensive up to date guide
- Germany Publishes Second GoBD Update to Align with E-Invoicing
- Digital Marketplace Not Deemed NFT Seller for VAT: Lower Saxony Court Decision
- Reduced VAT Rate on Wood Chips as Firewood Clarified by BMF Letter Dated July 15, 2025
- BGH Ruling on VAT Evasion in Ticket Resale: Determining Entrepreneurial Responsibility