Category - Germany

Germany

Interest rate of 6% for tax deficiencies, refunds held unconstitutional

30 September 2021

Germany

Recent VAT developments in Germany (Aug – Sept 2021)

28 September 2021

European Union Germany

Flashback on ECJ Cases – C-141/00 (Kügler) – Exemption is not dependent on the legal form of the taxable person supplying the medical or paramedical services referred to in that provision

26 September 2021

European Union Germany

Flashback on ECJ Cases – C-156/09 (Verigen Transplantation Service International) – Isolation of articular cartilage cells from cartilage material collected from humans exempted from VAT

26 September 2021

Germany

Uniform Digital Interface For Pos Systems (DSFinV-K)

22 September 2021

Germany

Commentary to ECJ C-406/20 (Phantasialand) – VAT treatment of amusement parks and fun fairs

22 September 2021

Germany

BZSt capitulates before the first OSS report: Taxdoo helps 100 traders for free

21 September 2021

Germany

Plastic Tax in Germany

21 September 2021

Germany

Overhaul of the provisions of the German VAT Application Guidelines about the VAT treatment of travel services

16 September 2021

Germany Luxembourg

VAT deduction right of Lux PropCos owning/exploiting German real estate

10 September 2021

European Union Germany

ECJ C-9/20 (Grundstücksgemeinschaft Kollaustraße 136) – AG Opinion – May a Member State allow to claim input VAT in a different period then that in which output VAT became due?

09 September 2021

European Union Germany

ECJ C-100/20 (Hauptzollamt B) – Judgment – In the event of a refund of German electricity tax, there is a right to interest compensation

09 September 2021

European Union Germany

ECJ C-406/20 (Phantasialand) – Judgment – Difference in VAT rates at permanent and temporary attractions not in conflict with EU law

09 September 2021

Germany

MOF publishes comprehensive guidance on VAT treatment of travel services

06 September 2021

Germany

Ministry of Finance addresses VAT rules related to cultural events

06 September 2021

European Union Germany

Flashback on ECJ Cases – C-285/09 (R.) – No VAT Exemption for intra-EU supplies of goods if identity of the buyer is unknown

06 September 2021

European Union Germany

Flashback on ECJ Cases – C-146/05 (Collée) – Exemption for an intra-EU supply of goods may not be refused if it has taken place and proof of such a supply has not been provided in time

04 September 2021

European Union Germany

Flashback on ECJ Cases – C-174/11 (Zimmermann) – VAT exemption of ambulatory care services provided by commercial providers, is contrary to EU law

02 September 2021

Germany

Supervisory board members as taxable persons

01 September 2021

Germany

VAT payment in the case of “0% financing”

01 September 2021

Germany

Warranty commitments granted for remuneration as insurance transaction

30 August 2021

Germany

Federal Constitutional Court rules interest rate on tax payments unconstitutional

27 August 2021

Germany

Questionnaire for VAT registration of foreign entrepreneurs

27 August 2021

Germany

Provision of operating equipment in the case of leasing: single supply or separate supplies?

27 August 2021

Germany

Update: Place of performance of educational or similar courses

24 August 2021

Germany

German interest rate of 6% for tax refunds and tax arrears unconstitutional as of 2014

24 August 2021

Germany

Interest of 6% from 2014 unconstitutional

24 August 2021

Germany

Per annum interest of 6% on back taxes and tax refunds is unconstitutional from 2014 onwards

19 August 2021

European Union Germany

Flashback on ECJ Cases C-242/08 (Swiss Re Germany Holding) – An assignment for consideration of a portfolio of life reinsurance contracts is not exempted from VAT

19 August 2021

European Union Germany

Flashback on ECJ Cases – C-200/04 (iSt) – Organization of language trips and study stays abroad in scope of TOMS

18 August 2021

Germany

VAT extensions in Germany following severe flooding

17 August 2021

European Union Germany

VAT Fraud & Import One Stop Shop (IOSS)

16 August 2021

Germany

Online piano courses are not subject to the reduced VAT rate

16 August 2021

Category - Germany

Interest rate of 6% for tax deficiencies, refunds held unconstitutional

Recent VAT developments in Germany (Aug – Sept 2021)

Flashback on ECJ Cases – C-141/00 (Kügler) – Exemption is not dependent on the legal form of the taxable person supplying the medical or paramedical services referred to in that provision

Flashback on ECJ Cases – C-156/09 (Verigen Transplantation Service International) – Isolation of articular cartilage cells from cartilage material collected from humans exempted from VAT

Uniform Digital Interface For Pos Systems (DSFinV-K)

Commentary to ECJ C-406/20 (Phantasialand) – VAT treatment of amusement parks and fun fairs

BZSt capitulates before the first OSS report: Taxdoo helps 100 traders for free

Plastic Tax in Germany

Overhaul of the provisions of the German VAT Application Guidelines about the VAT treatment of travel services

VAT deduction right of Lux PropCos owning/exploiting German real estate

ECJ C-9/20 (Grundstücksgemeinschaft Kollaustraße 136) – AG Opinion – May a Member State allow to claim input VAT in a different period then that in which output VAT became due?

ECJ C-100/20 (Hauptzollamt B) – Judgment – In the event of a refund of German electricity tax, there is a right to interest compensation

ECJ C-406/20 (Phantasialand) – Judgment – Difference in VAT rates at permanent and temporary attractions not in conflict with EU law

MOF publishes comprehensive guidance on VAT treatment of travel services

Ministry of Finance addresses VAT rules related to cultural events

Flashback on ECJ Cases – C-285/09 (R.) – No VAT Exemption for intra-EU supplies of goods if identity of the buyer is unknown

Flashback on ECJ Cases – C-146/05 (Collée) – Exemption for an intra-EU supply of goods may not be refused if it has taken place and proof of such a supply has not been provided in time

Flashback on ECJ Cases – C-174/11 (Zimmermann) – VAT exemption of ambulatory care services provided by commercial providers, is contrary to EU law

Supervisory board members as taxable persons

VAT payment in the case of “0% financing”

Warranty commitments granted for remuneration as insurance transaction

Federal Constitutional Court rules interest rate on tax payments unconstitutional

Questionnaire for VAT registration of foreign entrepreneurs

Provision of operating equipment in the case of leasing: single supply or separate supplies?

Update: Place of performance of educational or similar courses

German interest rate of 6% for tax refunds and tax arrears unconstitutional as of 2014

Interest of 6% from 2014 unconstitutional

Per annum interest of 6% on back taxes and tax refunds is unconstitutional from 2014 onwards

Flashback on ECJ Cases C-242/08 (Swiss Re Germany Holding) – An assignment for consideration of a portfolio of life reinsurance contracts is not exempted from VAT

Flashback on ECJ Cases – C-200/04 (iSt) – Organization of language trips and study stays abroad in scope of TOMS

VAT extensions in Germany following severe flooding

VAT Fraud & Import One Stop Shop (IOSS)

Online piano courses are not subject to the reduced VAT rate

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