European UnionGermany ECJ cases C-45/20 and C-46/20 (Finanzamt N) – Questions – Input VAT, allocation of mixed used purchases to the business 4 hours ago
European UnionGermany ECJ takes a look at the VAT exemption for development and brokerage of insurance products 4 days ago
Germany German Ministry of Finance publishes decree on deferral and enforcement measures in response to COVID-19 5 days ago
Germany Additional tax relief, response to COVID-19: tax authorities may defer taxes if the collection would constitute a significant hardship 6 days ago
Germany Business activities of supervisory board members – unwarranted showing of VAT in cases of self-billing 1 week ago
Germany Pull a Rabbit Out Of a Hat Trick: Safeguarding Input VAT Deduction by Procuring Supplies via a Parent Company (Holding Company) 1 week ago
FranceGermanyItalySpainUnited Kingdom Coronavirus VAT related measures in France, Germany, Italy, Spain and UK 2 weeks ago
Germany Input VAT refund procedure for non-EU businesses: Copies of invoices to be submitted only have to meet minimum standards 3 weeks ago
Germany Changes in German VAT law – Implementation of new special warehousing scheme (including consignment) 3 weeks ago
Germany Payments by operational fund between wholesalers of fruit and vegetables – C-108/20 – Finanzamt Wilmersdorf vs DE 3 weeks ago
Germany VAT base for the supply of heat from a combined heat and power plant to related parties 3 weeks ago
Germany German Federal Tax Court decided that also a share deal can fulfil the conditions of a non-taxable transfer of a going concern (TOGC) 3 weeks ago
European UnionGermany ECJ C-9/20 – Grundstücksgemeinschaft Kollaustraße 136 vs DE – May a Member State allow to claim input VAT in a different period then that in which output VAT became due? 3 weeks ago
European UnionGermany ECJ C-7/20 – Hauptzollamt Münster – Questions – “import” of car from Turkey to Germany for private journeys for a few months 3 weeks ago
Germany Tax rules during Brexit transition period; group exemption from real estate transfer tax 4 weeks ago
European UnionGermany ECJ C-868/19 – M-GmbH vs. DE – Questions – May Germany allow only legal entities to form part of a VAT group? (more details) 4 weeks ago
