- The BFH has made a final decision on VAT group taxation after consulting the EuGH twice
- The BFH agrees with the EuGH and confirms that internal transactions within a VAT group are not subject to VAT
- This means services provided by a subsidiary to the parent company and vice versa are not taxable
- Additionally, a chargeable service from a subsidiary to the parent company for its sovereign activities does not result in a withdrawal under § 3 Abs. 9a Nr. 2 UStG
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"
- 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
