- The document discusses the conditions for tax exemption on export deliveries, following the European Court of Justice’s anti-abuse rulings.
- Changes are made to the VAT Application Decree, last amended on June 6, 2025.
- Specific sections of the decree are updated to align with principles of tax neutrality and proportionality.
- The document references several European Court of Justice rulings and a Federal Fiscal Court ruling.
- New guidelines are provided for proving export deliveries when standard documentation is unavailable.
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.
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