Category - Germany

Germany

VAT treatment of services provided by stock exchanges and other trading platforms

16 July 2021

Germany

BFH: Taxable amount is not to be reduced by the interest amount reduced by a bank from its payment to the plaintiff

13 July 2021

Germany

Non-EU travel agents excluded from TOMS as from 1 January 2022

11 July 2021

European Union Germany

Commentary to ECJ C-931/19 (Titanium) – ECJ ruling on VAT fixed establishment has broader domestic consequences

09 July 2021

Germany

Place of supply of events for VAT purposes

01 July 2021

European Union Germany

ECJ C-324/20 (Finanzamt B) – AG Opinion – Tax point for one-off services that are billed in phases

01 July 2021

Germany

VAT exempt management of special investment funds: ECJ specifies requirements for “management services”

30 June 2021

Germany

Federal Fiscal Court: letting of car parking spaces to residential tenants is a VAT exempt supply of ancillary services

28 June 2021

European Union Germany

Flashback on ECJ Cases C-427/98 (Commission v Germany) – Adjustment of taxable amount in case of Money-Off Coupons

24 June 2021

Germany

German Bundestag decides on higher tobacco tax –nicotine-free products also taxable in future

23 June 2021

Germany

The introduction of „Wirtschafts -ID Nummer (W-IdNr.)“ in Germany

23 June 2021

Germany

VAT record keeping and joint and several liability for operators of electronic interfaces as of 1 July 2021

23 June 2021

Germany

Federal Ministry of Finance on the VAT exemption of services by undisclosed agents

22 June 2021

Germany

Federal Ministry of Finance on the VAT exemption of services by undisclosed agents

21 June 2021

Germany

Dog breeders can be entrepreneurs

19 June 2021

Germany

Federal Ministry of Finance: Place of supply for admission to events and online workshops

18 June 2021

Germany

Uniform standard for electronic receipts!

14 June 2021

Germany

Place of performance of educational or similar courses

14 June 2021

Germany

New (IOSS) customs IT system not ready

12 June 2021

Germany

Cross-post German business association DMB: the benefits of real-time reporting systems for SMEs

12 June 2021

Germany

Tax liability of the service recipient

11 June 2021

Germany

MOF expands VAT exemption for supplies provided by crypto exchange operators

11 June 2021

Germany

Commentary on ECJ C-528/19 (Mitteldeutsche Hartstein Industrie AG) – Change in case law on input tax deduction and free valuation

11 June 2021

Germany

Union law entitlement to interest on input VAT credits or VAT refunds

11 June 2021

Germany

Manufacturer discount as part of the remuneration for the intra-community purchase of pharmaceuticals

11 June 2021

Germany

VAT record keeping and joint and several liability for operators of electronic interfaces

09 June 2021

Germany

Reduced VAT rate for restaurant and catering services; Extension of the temporal scope of application of the BMF letter

07 June 2021

Germany

VAT record keeping and joint and several liability for operators of electronic interfaces as of July 1, 2021

04 June 2021

Germany

Uniform standard for electronic receipts

04 June 2021

Germany

Voluntary self-disclosure: future correction period of up to 15 years

03 June 2021

Germany

How does e-invoicing work in Germany?

03 June 2021

Germany

What is a Wirtschafts-ID Nummer in Germany?

02 June 2021

European Union Germany

Flashback on ECJ Cases C-24/15 (Josef Plöckl) – VAT exemption on intra-EU transfer even if the taxable person has not communicated a VAT identification number

02 June 2021

Category - Germany

VAT treatment of services provided by stock exchanges and other trading platforms

BFH: Taxable amount is not to be reduced by the interest amount reduced by a bank from its payment to the plaintiff

Non-EU travel agents excluded from TOMS as from 1 January 2022

Commentary to ECJ C-931/19 (Titanium) – ECJ ruling on VAT fixed establishment has broader domestic consequences

Place of supply of events for VAT purposes

ECJ C-324/20 (Finanzamt B) – AG Opinion – Tax point for one-off services that are billed in phases

VAT exempt management of special investment funds: ECJ specifies requirements for “management services”

Federal Fiscal Court: letting of car parking spaces to residential tenants is a VAT exempt supply of ancillary services

Flashback on ECJ Cases C-427/98 (Commission v Germany) – Adjustment of taxable amount in case of Money-Off Coupons

German Bundestag decides on higher tobacco tax –nicotine-free products also taxable in future

The introduction of „Wirtschafts -ID Nummer (W-IdNr.)“ in Germany

VAT record keeping and joint and several liability for operators of electronic interfaces as of 1 July 2021

Federal Ministry of Finance on the VAT exemption of services by undisclosed agents

Federal Ministry of Finance on the VAT exemption of services by undisclosed agents

Dog breeders can be entrepreneurs

Federal Ministry of Finance: Place of supply for admission to events and online workshops

Uniform standard for electronic receipts!

Place of performance of educational or similar courses

New (IOSS) customs IT system not ready

Cross-post German business association DMB: the benefits of real-time reporting systems for SMEs

Tax liability of the service recipient

MOF expands VAT exemption for supplies provided by crypto exchange operators

Commentary on ECJ C-528/19 (Mitteldeutsche Hartstein Industrie AG) – Change in case law on input tax deduction and free valuation

Union law entitlement to interest on input VAT credits or VAT refunds

Manufacturer discount as part of the remuneration for the intra-community purchase of pharmaceuticals

VAT record keeping and joint and several liability for operators of electronic interfaces

Reduced VAT rate for restaurant and catering services; Extension of the temporal scope of application of the BMF letter

VAT record keeping and joint and several liability for operators of electronic interfaces as of July 1, 2021

Uniform standard for electronic receipts

Voluntary self-disclosure: future correction period of up to 15 years

How does e-invoicing work in Germany?

What is a Wirtschafts-ID Nummer in Germany?

Flashback on ECJ Cases C-24/15 (Josef Plöckl) – VAT exemption on intra-EU transfer even if the taxable person has not communicated a VAT identification number

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