BFH, resolution of 20 October 2021, XI R 19/20
According to the BFH, the measures that can be reasonably demanded of a taxpayer in order to prevent their own participation in a foreign VAT fraud, depends in large part on the individual circumstances. These circumstances must be determined in accordance with national law provisions on proof, which may not impact the effectiveness of Union law.
Source KPMG
Latest Posts in "Germany"
- German Federal Tax Court Rules on Double RETT Assessment in Share Deal Transactions
- VAT Identification Number and Confirmation Request – Revision Admitted for Legal Clarification
- Comments on ECJ C-101/24 (Xyrality) – VAT Treatment of Mobile App Services Before 2015
- ECJ C-101/24 ( XYRALITY) – Judgment – German developer is not liable for VAT on services via an app store
- e-Invoicing in Germany: Guidelines, Timeline, Scope, Requirements & Format
