The Federal Tax Office, by way of a circular, has adjusted its VAT Application Ordinance with regard to the 2019 ruling by the European Court of Justice (ECJ judgment of 13 March 2019 (case: C‑647/17, Srf konsulterna AB) on the determination of the place of supply of services in connection to the admission to educational events.
Source: PwC DE
Latest Posts in "Germany"
- German E-Commerce Group Achieves Multi-Country VAT Compliance Post-OSS Suspension with hellotax Support
- VAT Deduction for In-Kind Formation of a GmbH with Car Contribution
- Briefing document & Podcast: Germany E-Invoicing B2B Mandate, Timeline and Compliance
- General Court VAT case – T-569/25 (X-GmbH) – Questions – Can good faith be excluded from VAT assessment procedure?
- Emergency Service Provision Exempt from VAT Under § 4 Nr. 14 UStG by StB Michael Seifert
