Category - Germany

Germany

Online piano courses are not subject to the reduced VAT rate

16 August 2021

Germany

Bavaria: Instructions for companies affected by the flood disaster to reduce the special advance VAT payment

16 August 2021

Germany

Change in taxation of events

16 August 2021

Germany

Tax treatment of warranties clarified by recent German guidance and CJEU decision

16 August 2021

Germany

BFH could clarify VAT treatment of discounts in healthcare sector in pending case

16 August 2021

Germany

Place of taxation of events

13 August 2021

European Union Germany

Flashback on ECJ Cases C-454/98 (Schmeink & Cofreth and Strobel) – Member States’ obligation to allow revision of incorrectly invoiced VAT – Conditions – Good faith drafter of invoice

13 August 2021

Germany

VAT relief for businesses affected by the flood and aid workers

10 August 2021

European Union Germany

Flashback on ECJ Cases C-532/11 (Leichenich) – The rental of a houseboat, with the associated berth and jetty, must be regarded as the leasing and rental of immovable property is VAT exempt

09 August 2021

Germany

Despite OSS: Do returns, credits and refunds still need to be reported locally?

09 August 2021

Germany

Apply for an IOSS number: How the IOSS registration works

09 August 2021

Germany

MOF guidance updates VAT treatment of supervisory board members

08 August 2021

Germany

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

08 August 2021

Germany

Distance Sales: OSS procedure and still compulsory registration in other EU Member States?

05 August 2021

Germany

European Commission Proposes to Authorize Germany to Apply Reverse Charge Mechanism to Trading of Emission Allowances

05 August 2021

Germany

Federal Ministry of Finance on the taxation of supervisory board members

03 August 2021

Germany

European Commission proposes to continue excluding input VAT deduction if private use exceeds 90%

03 August 2021

Germany

New taxes introduced on online poker and virtual slots affect gambling organizers

03 August 2021

European Union Germany

ECJ C-368/21 (Hauptzollamt Hamburg) – Questions – Place of importation for VAT purposes of a means of transport registered in a third country and brought into the EU

31 July 2021

European Union Germany

Flashback on ECJ Cases C-587/10 (VSTR) – VAT identification number not always required the exemption of an Intra-EU supply of goods

31 July 2021

Germany

Federal Fiscal Court rules standard VAT rate applies to composite theatrical event

27 July 2021

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QR codes on invoices …. what has globally been implemented?

25 July 2021

Germany

“Rental” of virtual land during online game subject to VAT?

25 July 2021

Germany

QR Code can be used to shorten the receipt!

23 July 2021

Germany

Assessing care and support needs on behalf of Medical Health Service not exempt from VAT

21 July 2021

Germany

Bundesfinanzhof: Expert opinions on the need for care of patients for Medical Service of the Health Insurance is not exempt from VAT

21 July 2021

European Union Germany

Flashback on ECJ Cases C-380/16 (Commission v Germany) – Exclusion of travel services sold to other businesses from the TOMS is not compatible with VAT law

20 July 2021

Germany

VAT Developments in Germany – June 1-July 19, 2021

19 July 2021

Germany

Federal Ministry of Finance on the taxation of supervisory board members

18 July 2021

Germany

BMF: Supervisory board members is taxable person if at least 10% of the total remuneration is variable

17 July 2021

European Union Germany

New ruling on Fixed Establishments (C-931/19 Titanium)

16 July 2021

European Union Germany

Flashback on ECJ Cases C-93/10 (GFKL Financial Services) – Purchases of defaulted debts at a price below their face value is not a taxable transaction/economic activity

16 July 2021

Germany

Zero financing does not reduce tax basis for VAT purposes

16 July 2021

Category - Germany

Online piano courses are not subject to the reduced VAT rate

Bavaria: Instructions for companies affected by the flood disaster to reduce the special advance VAT payment

Change in taxation of events

Tax treatment of warranties clarified by recent German guidance and CJEU decision

BFH could clarify VAT treatment of discounts in healthcare sector in pending case

Place of taxation of events

Flashback on ECJ Cases C-454/98 (Schmeink & Cofreth and Strobel) – Member States’ obligation to allow revision of incorrectly invoiced VAT – Conditions – Good faith drafter of invoice

VAT relief for businesses affected by the flood and aid workers

Flashback on ECJ Cases C-532/11 (Leichenich) – The rental of a houseboat, with the associated berth and jetty, must be regarded as the leasing and rental of immovable property is VAT exempt

Despite OSS: Do returns, credits and refunds still need to be reported locally?

Apply for an IOSS number: How the IOSS registration works

MOF guidance updates VAT treatment of supervisory board members

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

Distance Sales: OSS procedure and still compulsory registration in other EU Member States?

European Commission Proposes to Authorize Germany to Apply Reverse Charge Mechanism to Trading of Emission Allowances

Federal Ministry of Finance on the taxation of supervisory board members

European Commission proposes to continue excluding input VAT deduction if private use exceeds 90%

New taxes introduced on online poker and virtual slots affect gambling organizers

ECJ C-368/21 (Hauptzollamt Hamburg) – Questions – Place of importation for VAT purposes of a means of transport registered in a third country and brought into the EU

Flashback on ECJ Cases C-587/10 (VSTR) – VAT identification number not always required the exemption of an Intra-EU supply of goods

Federal Fiscal Court rules standard VAT rate applies to composite theatrical event

QR codes on invoices …. what has globally been implemented?

“Rental” of virtual land during online game subject to VAT?

QR Code can be used to shorten the receipt!

Assessing care and support needs on behalf of Medical Health Service not exempt from VAT

Bundesfinanzhof: Expert opinions on the need for care of patients for Medical Service of the Health Insurance is not exempt from VAT

Flashback on ECJ Cases C-380/16 (Commission v Germany) – Exclusion of travel services sold to other businesses from the TOMS is not compatible with VAT law

VAT Developments in Germany – June 1-July 19, 2021

Federal Ministry of Finance on the taxation of supervisory board members

BMF: Supervisory board members is taxable person if at least 10% of the total remuneration is variable

New ruling on Fixed Establishments (C-931/19 Titanium)

Flashback on ECJ Cases C-93/10 (GFKL Financial Services) – Purchases of defaulted debts at a price below their face value is not a taxable transaction/economic activity

Zero financing does not reduce tax basis for VAT purposes

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