On 16 March 2023, Germany’s Federal Fiscal Court (BFH) ruled that, based on a change in case law, a limited partnership was a controlled company in a VAT group even though not all of its partners were financially integrated into the controlling company. As a result, the BFH further ruled that the controlling company must file an amendment to its tax assessment to avoid contradictory case law treatment (V R 14/21 (V R 45/19)).
Source: taxathand.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
