Category - Germany

Germany

Germany: Introduction to the B2B Electronic Invoice

1 day ago

European Union Germany

ECJ C-516/21 (Finanzamt X) – AG Opinion – Exemption for Leasing of immovable property including equipment and machinery

1 day ago

European Union Germany

Potential for structuring: VAT group also includes non-economic activities

1 day ago

Germany

Dance courses are subject to VAT

1 day ago

Germany

Refusal to deduct input tax in the event of bad faith on the part of the purchaser

1 day ago

Germany

Reduced VAT rate for collector coins

1 day ago

Germany

VAT exemption for supervision services

3 days ago

Germany

VAT Application Decree – Consolidated Version (as of November 22, 2022)

3 days ago

European Union Germany

ECJ: Refusal of the right of input VAT deduction not limited to tax loss (C-596/21 – Finanzamt M)

3 days ago

Germany

VAT 2023: Important changes at a glance

3 days ago

Germany

Special announcement: E-invoicing obligation for B2B in Germany?

4 days ago

European Union Germany

German VAT group rules – ECJ rulings

4 days ago

Germany

No input VAT deduction for sale and buy-back

6 days ago

Germany

Input VAT deduction for mobile homes

6 days ago

Germany

New E-Invoicing obligation: How realistic are the BStBK proposals for a taxonomy with standards like EDIFACT?

7 days ago

European Union Germany

Comments on ECJ C-141/20: ECJ with two landmark decisions on German VAT group requirements

1 week ago

Germany

Case of June 22, 2022, XI R 32/21 (XI R 6/19) VAT exemption for supervision services

1 week ago

Germany

Monthly updated overview of VAT exchange rates for 2022

1 week ago

European Union Germany

ECJ C-269/20 (Finanzamt T) – Judgment – Controlling company may be the only taxable person of a VAT group

1 week ago

European Union Germany

ECJ C-141/20 (Norddeutsche Gesellschaft für Diakonie mbH) – Judgment – VAT group: Controlling member may be the only representative of a VAT group

1 week ago

Germany

Vattenfall must report electricity prices with the applicable VAT rate

1 week ago

Germany

VAT benefits due to the additional agreement to the NATO troop statute

2 weeks ago

Germany

VAT rate for transactions with silver coins

2 weeks ago

Germany

VAT benefits based on the additional agreement to the NATO troop statute; Modification of the list of official procurement bodies of the Dutch Armed Forces

2 weeks ago

Germany

German Federal Fiscal Court on customs valuation: Retroactive transfer price adjustments not to be taken into account (Hamamatsu decision)

2 weeks ago

Germany

Germany requests permission from European Commission to introduce mandatory B2B e-invoicing

2 weeks ago

Germany

Relationships in tri-party contracts and VAT exemption in the case of an actus contrarius

2 weeks ago

European Union Germany

ECJ C-596/21 (Finanzamt M) – Judgment – Right to deduct VAT in case of Tax Evasion in a prior transaction

2 weeks ago

Germany

Appeal in “Hamamatsu” case rejected by German Federal Court

2 weeks ago

Germany

Germany introduces a new special levy for products made of single-use plastic

2 weeks ago

Germany

VAT 2023: Important changes at a glance

2 weeks ago

Germany

Reduced VAT rate for restaurant and catering services: Extension of the time scope until December 31, 2023

3 weeks ago

Germany

Germany takes a step forward to implement mandatory e-invoicing

3 weeks ago

Category - Germany

Germany: Introduction to the B2B Electronic Invoice

ECJ C-516/21 (Finanzamt X) – AG Opinion – Exemption for Leasing of immovable property including equipment and machinery

Potential for structuring: VAT group also includes non-economic activities

Dance courses are subject to VAT

Refusal to deduct input tax in the event of bad faith on the part of the purchaser

Reduced VAT rate for collector coins

VAT exemption for supervision services

VAT Application Decree – Consolidated Version (as of November 22, 2022)

ECJ: Refusal of the right of input VAT deduction not limited to tax loss (C-596/21 – Finanzamt M)

VAT 2023: Important changes at a glance

Special announcement: E-invoicing obligation for B2B in Germany?

German VAT group rules – ECJ rulings

No input VAT deduction for sale and buy-back

Input VAT deduction for mobile homes

New E-Invoicing obligation: How realistic are the BStBK proposals for a taxonomy with standards like EDIFACT?

Comments on ECJ C-141/20: ECJ with two landmark decisions on German VAT group requirements

Case of June 22, 2022, XI R 32/21 (XI R 6/19) VAT exemption for supervision services

Monthly updated overview of VAT exchange rates for 2022

ECJ C-269/20 (Finanzamt T) – Judgment – Controlling company may be the only taxable person of a VAT group

ECJ C-141/20 (Norddeutsche Gesellschaft für Diakonie mbH) – Judgment – VAT group: Controlling member may be the only representative of a VAT group

Vattenfall must report electricity prices with the applicable VAT rate

VAT benefits due to the additional agreement to the NATO troop statute

VAT rate for transactions with silver coins

VAT benefits based on the additional agreement to the NATO troop statute; Modification of the list of official procurement bodies of the Dutch Armed Forces

German Federal Fiscal Court on customs valuation: Retroactive transfer price adjustments not to be taken into account (Hamamatsu decision)

Germany requests permission from European Commission to introduce mandatory B2B e-invoicing

Relationships in tri-party contracts and VAT exemption in the case of an actus contrarius

ECJ C-596/21 (Finanzamt M) – Judgment – Right to deduct VAT in case of Tax Evasion in a prior transaction

Appeal in “Hamamatsu” case rejected by German Federal Court

Germany introduces a new special levy for products made of single-use plastic

VAT 2023: Important changes at a glance

Reduced VAT rate for restaurant and catering services: Extension of the time scope until December 31, 2023

Germany takes a step forward to implement mandatory e-invoicing

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