The Supreme Tax Court has doubts as to whether EU law precludes national case law which states that the decision to allocate an asset to private or business use must be submitted to the tax office by the end of the statutory period for submission of the annual VAT return. Accordingly, in a ruling of 18 September 2019 ( XI R 3/19 published on 30 January 2020) it has requested clarification from the European Union Court of Justice (ECJ).
Source: PwC Germany
Latest Posts in "Germany"
- Input Tax Deduction Allowed When Invoice Received Before VAT Return Submission, Even If Later Period
- New VAT Return Templates 2026: Key Changes for Corrections, Disclosures, and Supplementary Information
- VAT Pitfalls in Holding Structures: Classification, Input Tax Deduction, and Fiscal Unity at a Glance
- Key VAT Changes 2026: Lower Restaurant Tax, New Property Rules, and Further Legal Updates
- Input VAT Deduction Allowed Retroactively if Invoice Available When Filing VAT Return, Court Rules
