The BGH had to decide on a VAT fraud system involving platinum coins or gold, which particularly concerned fictitious deliveries and questions of collection, but also about who would have been obliged to submit truthful advance VAT returns according to Section 35 AO.
Source: datenbank.nwb.de
Latest Posts in "Germany"
- E‑Invoicing & E‑Reporting Explained: X‑Rechnung Invoices in Germany
- No VAT Exemption for Mortuary Refrigeration as Part of Funeral Services, BFH Rules
- License Fees Must Be Added to Customs Value if Payment Is a Condition of Sale
- Germany Clarifies VAT Exemption Rules for Pre-Import Supplies and Customs Procedures
- Is Your ERP Ready for Germany’s 2027 E-Invoicing Requirements?
