- The document discusses the conditions for tax exemption on export deliveries.
- It references the European Court of Justice’s case law on abuse prevention.
- Changes are made to the VAT Application Decree from October 1, 2010.
- Specific sections of the decree are updated to align with recent court rulings.
- The focus is on preventing tax evasion, avoidance, or abuse.
- The document includes references to previous BMF letters and court judgments.
- Coordination with top financial authorities of the states is mentioned.
Source: bundesfinanzministerium.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.
