Germany Voluntary payment of a VAT advance payment from the previous year before it is due within the short period of time in accordance with Section 11 (2) sentence 2 EStG 16 February 2023233 views1 min read Judgment of December 13, 2022, VIII R 1/20 Source: bundesfinanzhof.de Reporting / Compliance Specification of the carrier and his number in the export declaration with AES 3.0 Federal Fiscal Court refers to ECJ: voucher codes as single-purpose vouchers – doubts about the ‘known place of supply’
