In a circular letter issued by the German Federal Ministry of Finance dated 9 June 2021, the tax authorities adopted the ECJ case law (“Srf konsulterna”, C – 647/17) for determining the place of supply for sales of admission tickets for events pursuant to Section 3a (3) no. 5 of the German VAT Act (cf. Article 53 VAT Directive).
Source WTS
See also
- ECJ Case C-647/17 (Srf konsulterna) – Judgment – Admission to educational events; place of supply
- Topical overview ECJ Cases – Link to the EU VAT Directive 2006/112/EC
Latest Posts in "Germany"
- 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
- Incorrect VAT Statement in Intra-Community Supplies: Taxation Before Quick Fixes and EuG Decision
