- § 14c UStG violates EU law
- No tax liability without tax endangerment
- No tax liability in case of good faith
- FG Cologne recently ruled that § 14c UStG does not apply if there is no tax endangerment or if the invoice issuer acted in good faith
- The ruling is significant for various scenarios involving incorrect or unauthorized VAT amounts in invoices
- The EU Court of Justice restricted the scope of Art. 203 MwStSystRL in a case involving P-GmbH in Austria
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
