The BGH had to decide on a VAT fraud system involving platinum coins or gold, which particularly concerned fictitious deliveries and questions of collection, but also about who would have been obliged to submit truthful advance VAT returns according to Section 35 AO.
Source: datenbank.nwb.de
Latest Posts in "Germany"
- Germany B2B E-Invoicing in 2027: Time to Prepare
- BMF Clarifies VAT Deduction Rules for Permanently Loss-Making Institutions: Two-Step Assessment Required
- Germany Publishes GEBA, Retires Old XRechnung Profiles to Boost E-Invoicing and Peppol Readiness
- Federal Court: Monthly/Quarterly and Annual VAT Returns Are Separate Acts, Not a Single Offense
- Incorrect VAT Statement in Intra-Community Supplies: Taxation Before Quick Fixes and EuG Decision
