- The German Federal Fiscal Court (BFH) has made a decision regarding property-related services in value-added tax (VAT).
- The decision also includes interesting remarks on the possible application of the European Court of Justice (ECJ) decision in the “Titanium” case.
- The BFH suggests using Article 31a of the VAT Implementing Regulation for the interpretation of Section 3a(3)(1) of the German VAT Act.
- The BFH did not provide a detailed interpretation of the ECJ’s “Titanium” ruling, leaving potential risks for foreign property companies.
- A timely response from the tax authorities would be desirable.
Source: datenbank.nwb.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
