Germany Activity of a prevention and personality trainer is not a school or university course 1 month ago
European UnionGermany Flashback on ECJ Cases – C-444/10 (Schriever) – TOGC includes rental for indefinite period of the retail space to the transferee 1 month ago
Germany German Federal Council Approves Law to Comply with Court Decision on Interest Rates 1 month ago
Germany Deposit charged on issuance of electronic payment card is vatable supply of services 1 month ago
Germany Federal Fiscal Court questions VAT rate for services ancillary to hotel accommodation 1 month ago
Germany Correction of input tax deduction in the case of a VAT-free sale of a property acquired with an option for VAT 2 months ago
European UnionGermany CJEU submission on input VAT deductions in the case of health resorts 2 months ago
Germany Reduced VAT rate for services provided by a non-profit organization (§ 12 Paragraph 2 Number 8 Letter a Value Added Tax Act (UStG)) 2 months ago
Germany Introductory letter on VAT exemption for the management of venture capital funds according to § 4 number 8 letter h UStG 2 months ago
Germany VAT treatment of the services of stock exchanges and other trading platforms for financial products – adjustment of the non-objection rule for input tax deduction 2 months ago
European UnionGermany Flashback on ECJ Cases – C-473/08 (Eulitz) – Activities other than teaching can also constitute exempt tuition 2 months ago
European UnionGermany Flashback on ECJ Cases – C-275/11 (GfBk) – VAT exemption for advice to management companies of mutual funds 2 months ago
Germany VAT exempt transactions concerning payments and transfers in the case of “stadium payment cards” 2 months ago