Germany Governmental agreement: Introduction of electronic reporting system and support for the definitive VAT regime 26 November 2021
Germany Coalition agreement: Not too bad – from a VAT perspective – modernise VAT (e-invoicing, reverse charge and import VAT) 25 November 2021
Germany Storage of invoices; Fulfillment of sales tax requirements for electronic or computerized cash register systems or cash registers 17 November 2021
Germany Supreme Court of Germany released the decision regarding the input tax claim appeal for retail sales 14 November 2021
European UnionGermany Flashback on ECJ Cases – C-440/12 (Metropol Spielstätten) – Regulation of a Member State subjecting the operation of low-price slot machines to VAT and special tax cumulatively 10 November 2021
European UnionGermany Flashback on ECJ Cases – C-58/09 (Leo-Libera) – Exemption for games of chance may only apply to certain games of chance and money 10 November 2021
European UnionGermany ECJ C-596/21 (Finanzamt M) – Questions – Right to deduct VAT in case of Tax Evasion in a prior transaction 09 November 2021
Germany Federal Fiscal Court: Input VAT on the acquisition of the authorization to use the supplier’s sales areas to market their own products 08 November 2021
Germany VAT fully chargeable at the time a supply is carried out – even in the case of instalment payments 06 November 2021
Germany Postponed: warranty commitments granted for remuneration as insurance transaction 04 November 2021
Germany ECJ: VAT on entire amount of brokerage commission payable immediately even if fee is paid in instalments 04 November 2021
Germany Germany MOF Releases Court Decision Explaining VAT on Intensive Care Services 02 November 2021
Germany VAT measures related to the July 2021 flood disaster; Extension until December 31, 2021 29 October 2021
Germany Qualified electronic signature and electronic data interchange (EDI); Adaptation of the VAT decree (UStAE) to the Trust Services Act (VDG) and the repeal of the Signature Act (SigG) 29 October 2021
Germany VAT treatment of the publisher’s share – Federal Ministry of Finance’s letter of 14 October 2021 29 October 2021
Germany VAT free donation of products related to the flood relief has been extended to 31.12.2021 28 October 2021
European UnionGermany ECJ C-324/20 (Finanzamt B) – Decision – Tax point for one-off services is when the services are supplied 28 October 2021