Commentary on ECJ C-324/20 (X-Beteiligungsgesellschaft mbH) – When do installment payments become subject to VAT?

The Preliminary Ruling of the Court of Justice of the European Union (CJEU) for Case No. C-324/20 has been published by EU Official Gazette on January 3, 2022. This ruling clarifies German VAT rules on how to determine the VAT taxable base of a transaction.

Source GlobalVATcompliance

See also ECJ C-324/20 (Finanzamt B) – Decision – Tax point for one-off services is when the services are supplied