- The BFH has made two recent decisions regarding the timing of receipt according to § 13 Abs. 1 Nr. 1b UStG for transfers.
- The BFH has confirmed that late payment penalties are both constitutional and in accordance with EU law.
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.