- The German Federal Fiscal Court clarified input VAT deduction and place of supply rules for advertising services.
- A non-EU hotel company with a German liaison office sought to deduct German input VAT for marketing activities.
- The Tax Office denied the deduction, arguing the services were not attributable to a German permanent establishment.
- The Court ruled the advertising services were not taxable in Germany as they were not supplied to a German fixed establishment.
Source: news.bloombergtax.com
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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