- Auxiliary services share the VAT fate of the main service
- Principle of unity of performance requires equal VAT treatment of main and ancillary services
- Federal Fiscal Court decision on the judgment of the ECJ on the tax-exempt rental of a turkey breeding facility in a stable building
- Judgment contradicts current administrative opinion and requires a reaction from the tax authorities.
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.
Latest Posts in "Germany"
- German Finance Ministry Allows Invoices in Any Official EU Language, Updates VAT Decree
- VAT Challenges and Complexities of Tourist and City Cards in Germany
- VAT Committee Clarifies Single-Purpose Vouchers and ECJ Judgment on Supply and Taxation Rules
- Germany Introduces Language Flexibilities for E-Invoicing
- European Customs Union: Facilitating Free Trade and Protecting Citizens for Over 50 Years