The Federal Fiscal Court (BFH) ruled that the formal service of documents under public law by a postal service provider in 2008 and 2009 constituted a so-called “postal universal service” which was exempt from VAT. The tax exemption could be derived directly from European law.
Source: js-steuerberater.de
Latest Posts in "Germany"
- German Court Rules on Input VAT Adjustment for Repayment by Guarantors in Failed Transactions
- German Court Clarifies Input VAT Adjustment Rules for Repayment by Bank Guarantors
- German Court: Input VAT Deduction Must Be Adjusted After Import VAT Repayment in Insolvency
- Direct VAT Refund Claim by Recipient in Supplier Insolvency Approved by Baden-Württemberg Tax Court
- VAT Exemption for Educational Services Expanded and Redefined in Germany from January 2025
