Category - Germany

European Union Germany

Flashback on ECJ Cases – C-400/15 (Landkreis Potsdam-Mittelmark) – No right to deduct VAT when on goods or services used for non-economic purposes greater than 90% of the total use

2 days ago

Germany

German city Tübingen has implemented Packaging Tax as of 1 January 2022

2 days ago

Germany

Lump sums for material withdrawals (own consumption) 2022; Temporary application of the reduced VAT rate for restaurant and catering services

2 days ago

Germany

E-Invoicing: Which European accounting system could serve as a model?

3 days ago

European Union Germany

ECJ C-713/21 (Finanzamt X) – Question – Composite supply by owner of a competition horse training stable?

5 days ago

Germany

VAT treatment of transactions on weight accounts

6 days ago

Germany

VAT liability of slot machine sales is doubtful

7 days ago

Germany

Update on e-Invoicing in the German Federal States

1 week ago

European Union Germany

Flashback on ECJ Cases C-455/05 (Velvet & Steel Immobilien) – No exemption Credit Guarantees for obligations which are non-pecuniary, such as the obligation to renovate a property

1 week ago

European Union Germany

ECJ Customs – Joined cases C-415/20, C-419/20, C-427/20 – Opinion – Payment of interest in case of refund

1 week ago

European Union Germany

ECJ C-141/20 (Norddeutsche Gesellschaft für Diakonie mbH) – AG Opinion – VAT group: Controlling member not necessarily representative of VAT group

1 week ago

Germany

Sale of admission tickets for events, non-objection regulation

2 weeks ago

Germany

Will the German coalition agreement allows the European Commission to make progress on the Destination Based Taxation?

2 weeks ago

Germany

Greenpeace calls for higher VAT on meat products in Germany

2 weeks ago

European Union Germany

Flashback on ECJ Cases – C-73/85 (Kerrutt) – Multiple taxable transactions that cannot be combined into a single transaction must be treated separately for VAT

3 weeks ago

European Union Germany

OSS Declaration: Foreign overdue reminders threaten exclusion from the OSS despite timely filings and payments

3 weeks ago

Germany

VAT exemption of export transport services as from 1 January 2022

3 weeks ago

European Union Germany

Flashback on ECJ Cases C-315/00 (Maierhofer) – Demountable prefab building that can be rebuilt – Real estate rental

3 weeks ago

Germany

Sample of the forms in the VAT pre-registration and pre-payment procedure for the calendar year 2022

4 weeks ago

Germany

The official VAT handbook 2020/2021 is online

4 weeks ago

Germany

Sample of the VAT return for 2022

4 weeks ago

Germany

Forms for the VAT pre-registration and pre-payment procedure for the calendar year 2022

4 weeks ago

Germany

How long the waiver of the VAT exemption can be revoked

4 weeks ago

Germany

All you need to know about the e-balance sheet (”E-bilanz”) in Germany

1 month ago

Germany

VAT rate for provision of food and beverage services in a shopping center

1 month ago

Germany

Guidance regarding VAT treatment of consignment stock

1 month ago

Austria Germany Switzerland

DACH region – Switzerland: the tension between transfer prices and customs values

1 month ago

European Union Germany

Flashback on ECJ Cases – C-412/15 (TMD) – Supplies of plasma obtained from human blood solely for the manufacture of medicinal products are not VAT exempted

1 month ago

Germany

Zero-rating for cross-border carriage of goods: Non-objection provision ends on 31 December 2021

1 month ago

Germany

Taxation of travel services from companies resident in non-EU countries

1 month ago

Germany

VAT treatment of supplies in connection with containing and combatting the COVID-19 pandemic

1 month ago

Germany

Proper description of supplies in invoices

1 month ago

Germany

Guidance outlining consignment stock provision

1 month ago

Category - Germany

Flashback on ECJ Cases – C-400/15 (Landkreis Potsdam-Mittelmark) – No right to deduct VAT when on goods or services used for non-economic purposes greater than 90% of the total use

German city Tübingen has implemented Packaging Tax as of 1 January 2022

Lump sums for material withdrawals (own consumption) 2022; Temporary application of the reduced VAT rate for restaurant and catering services

E-Invoicing: Which European accounting system could serve as a model?

ECJ C-713/21 (Finanzamt X) – Question – Composite supply by owner of a competition horse training stable?

VAT treatment of transactions on weight accounts

VAT liability of slot machine sales is doubtful

Update on e-Invoicing in the German Federal States

Flashback on ECJ Cases C-455/05 (Velvet & Steel Immobilien) – No exemption Credit Guarantees for obligations which are non-pecuniary, such as the obligation to renovate a property

ECJ Customs – Joined cases C-415/20, C-419/20, C-427/20 – Opinion – Payment of interest in case of refund

ECJ C-141/20 (Norddeutsche Gesellschaft für Diakonie mbH) – AG Opinion – VAT group: Controlling member not necessarily representative of VAT group

Sale of admission tickets for events, non-objection regulation

Will the German coalition agreement allows the European Commission to make progress on the Destination Based Taxation?

Greenpeace calls for higher VAT on meat products in Germany

Flashback on ECJ Cases – C-73/85 (Kerrutt) – Multiple taxable transactions that cannot be combined into a single transaction must be treated separately for VAT

OSS Declaration: Foreign overdue reminders threaten exclusion from the OSS despite timely filings and payments

VAT exemption of export transport services as from 1 January 2022

Flashback on ECJ Cases C-315/00 (Maierhofer) – Demountable prefab building that can be rebuilt – Real estate rental

Sample of the forms in the VAT pre-registration and pre-payment procedure for the calendar year 2022

The official VAT handbook 2020/2021 is online

Sample of the VAT return for 2022

Forms for the VAT pre-registration and pre-payment procedure for the calendar year 2022

How long the waiver of the VAT exemption can be revoked

All you need to know about the e-balance sheet (”E-bilanz”) in Germany

VAT rate for provision of food and beverage services in a shopping center

Guidance regarding VAT treatment of consignment stock

DACH region – Switzerland: the tension between transfer prices and customs values

Flashback on ECJ Cases – C-412/15 (TMD) – Supplies of plasma obtained from human blood solely for the manufacture of medicinal products are not VAT exempted

Zero-rating for cross-border carriage of goods: Non-objection provision ends on 31 December 2021

Taxation of travel services from companies resident in non-EU countries

VAT treatment of supplies in connection with containing and combatting the COVID-19 pandemic

Proper description of supplies in invoices

Guidance outlining consignment stock provision

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