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
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