- The German Federal Ministry of Finance (BMF) has published a comprehensive letter with various amendments to the Value Added Tax Application Decree (UStAE) for the year-end.
- The amendments mainly reflect the current state of legal knowledge on value added tax and do not have significant practical implications.
- The changes can be categorized into editorial and linguistic adjustments, clarifications and specifications of existing instructions, and the inclusion of additional case law in the UStAE.
- No application regulations are required as the letter does not have any substantive legal effects.
Source: haufe.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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