On 16 March 2023, Germany’s Federal Fiscal Court (BFH) ruled that, based on a change in case law, a limited partnership was a controlled company in a VAT group even though not all of its partners were financially integrated into the controlling company. As a result, the BFH further ruled that the controlling company must file an amendment to its tax assessment to avoid contradictory case law treatment (V R 14/21 (V R 45/19)).
Source: taxathand.com
Latest Posts in "Germany"
- Germany plans import VAT offsetting mechanism to simplify imports
- The Impact of E-Invoicing on Internal Control Systems in Germany
- Live webinar: get ready for the German mandate deadline, go live in 1 month with Babelway (Nov 10)
- Germany’s E-Invoicing: Final Steps Before Mandatory Adoption
- Germany starts ViDA implementation with 2026 Annual Tax Act
