Germany VAT exemption sales from the accommodation and catering of accompanying persons and the catering of employees; BFH judgment of December 16, 2015, XI R 52/13 1 day ago
European UnionGermany Flashback on ECJ Cases C-430/04 (Feuerbestattungsverein Halle) – Public bodies are taxable persons in case of competition with private persons 2 days ago
Germany ECJ referral on intra-group supplies / financial integration without majority of voting rights 5 days ago
European UnionGermany New ECJ Referral: BFH is re-referring Norddeutsche Gesellschaft für Diakonie mbH (C-141/20) to the ECJ 1 week ago
European UnionGermany ECJ C-68/23 (Finanzamt O) – Questions – Definition of single-purpose and multi-purpose vouchers – Tax treatment of prepaid cards or vouchers for the purchase of digital contents 1 week ago
European UnionGermany Flashback on ECJ Cases C-72/05 (Wollny) – Use of immovable property belonging to a business for private purposes of the taxable person 1 week ago
European UnionGermany ECJ C-180/22 (Mensing) – AG Opinion – VAT paid on intra-EU acquisition to be included in taxable amount under profit margin scheme 1 week ago
Germany Insurance Premium Tax on guarantee commitments: Tax authorities provide further guidance 2 weeks ago
Germany Germany MOF Posts Decision Clarifying VAT Treatment of Telephone Medical Services 2 weeks ago
Germany Mandatory e-invoicing update: B2B e-invoicing not coupled CTCs for domestic B2B transactions 3 weeks ago
Germany Germany will publish a discussion draft law for the introduction of mandatory B2B e-invoicing 3 weeks ago
Germany Germany New federal instructions regarding input VAT deductions for research institutions – Unifying the patchwork 3 weeks ago
European UnionGermany Flashback on ECJ cases C-453/02 (Linneweber) & C-462/02 (Akritidis) – VAT exemption for gambling also applies in the case of unauthorized gambling 3 weeks ago