The Court of Justice of the European Union (CJEU) held (1 December 2022 – case C-141/20 – Norddeutsche Gesellschaft für Diakonie mbH; 1 December 2022 – case C-269/20 – Finanzamt T) that the German regulations on fiscal entities for value added tax (VAT) purposes are compatible with EU law. However, it is still unclear in particular whether transactions within a VAT group (intra-group sales) will be subject to VAT moving ahead. It is eagerly awaited how the German Federal Tax Court (BFH) will implement the statements of the CJEU in its subsequent rulings.
Source: kpmg.com
Latest Posts in "Germany"
- German E-Commerce Group Achieves Multi-Country VAT Compliance Post-OSS Suspension with hellotax Support
- VAT Deduction for In-Kind Formation of a GmbH with Car Contribution
- Briefing document & Podcast: Germany E-Invoicing B2B Mandate, Timeline and Compliance
- General Court VAT case – T-569/25 (X-GmbH) – Questions – Can good faith be excluded from VAT assessment procedure?
- Emergency Service Provision Exempt from VAT Under § 4 Nr. 14 UStG by StB Michael Seifert
