A case that is pending at Germany’s federal tax court (BFH) following the 11 March 2021 decision of the Court of Justice of the European Union (CJEU) in Firma Z (C-802/19) issued in response to a request from the BFH for a preliminary ruling could result in clarifications regarding the VAT treatment of certain situations in which a supplier provides a discount in relation to a cross-border intra-Community supply in the healthcare sector.
Source: Deloitte
Latest Posts in "Germany"
- VAT Issues Concerning Holiday Apartments: Tax Status, Input Tax Deduction, and Small Business Regulation
- Germany B2B E-Invoicing in 2027: Time to Prepare
- BMF Clarifies VAT Deduction Rules for Permanently Loss-Making Institutions: Two-Step Assessment Required
- Germany Publishes GEBA, Retires Old XRechnung Profiles to Boost E-Invoicing and Peppol Readiness
- Federal Court: Monthly/Quarterly and Annual VAT Returns Are Separate Acts, Not a Single Offense
