Taxable Transactions
Taxable Persons
- Federal Ministry of Finance on the taxation of supervisory board members
- BMF: Supervisory board members is taxable person if at least 10% of the total remuneration is variable
- The introduction of „Wirtschafts -ID Nummer (W-IdNr.)“ in Germany / What is a Wirtschafts-ID Nummer in Germany?
- Dog breeders can be entrepreneurs
Place of Supply
- New ruling on Fixed Establishments (C-931/19 Titanium)
- CJEU ruling on VAT fixed establishment has broader domestic consequences
- Place of supply of events for VAT purposes
- Federal Ministry of Finance: Place of supply for admission to events and online workshops
- Place of performance of educational or similar courses
Taxable amount
- Zero financing does not reduce tax basis for VAT purposes
- BFH: Taxable amount is not to be reduced by the interest amount reduced by a bank from its payment to the plaintiff
- Manufacturer discount as part of the remuneration for the intra-community purchase of pharmaceuticals
VAT Rates
Exemptions
- VAT exempt management of special investment funds: ECJ specifies requirements for “management services”
- Federal Fiscal Court: letting of car parking spaces to residential tenants is a VAT exempt supply of ancillary services
- Federal Ministry of Finance on the VAT exemption of services by undisclosed agents
- MOF expands VAT exemption for supplies provided by crypto exchange operators
Deduction of VAT
- Change in the case law on input tax deduction and free valuation – follow-up judgment “Mitteldeutsche Hartstein Industrie AG”
- Union law entitlement to interest on input VAT credits or VAT refunds
Liability to pay VAT
Invoicing
Reporting
- Cross-post German business association DMB: the benefits of real-time reporting systems for SMEs
- Voluntary self-disclosure: future correction period of up to 15 years
Accounting
TOMS
ECJ Cases
- Flashback on ECJ Cases C-93/10 (GFKL Financial Services) – Purchases of defaulted debts at a price below their face value is not a taxable transaction/economic…
- ECJ C-324/20 (Finanzamt B) – AG Opinion – Tax point for one-off services that are billed in phases
- Flashback on ECJ Cases C-427/98 (Commission v Germany) – Adjustment of taxable amount in case of Money-Off Coupons
- Flashback on ECJ Cases C-24/15 (Josef Plöckl) – VAT exemption on intra-EU transfer even if the taxable person has not communicated a VAT…
Customs
Other
