In a letter dated April 12, 2022, the Federal Ministry of Finance commented on the ECJ ruling of March 15, 2007 on the so-called direct claim (“Reemtsma claim”). Under certain conditions, this grants beneficiaries a pre-tax refund claim from the tax office. However, the BMF severely restricts this claim. Union law is likely to conflict with this narrow understanding of the Reemtsma claim.
Source KMLZ
Latest Posts in "Germany"
- Tax-Free Status for Insurance Contract Tariff Optimization Without Changing Insurer Confirmed by BFH Ruling
- BMF Issues Final Guidance on E-Invoice Error Categories and Validation Requirements
- No VAT Exemption for Treatments by Non-Accredited Private Hospitals, Rules Federal Fiscal Court
- Germany Updates E-Invoicing FAQs: Key Clarifications on Scope, Exemptions, and Transition Periods
- BFH Limits Personal VAT Liability of Insolvent Debtors to Insolvency Estate, Not Private Assets
