Category - Germany

Germany

Federal Fiscal Court: indirect link sufficient for input VAT deduction (implementation of Mitteldeutsche Hartstein-Industrie AG C-528/19)

31 May 2021

Germany

Germany to miss postal operators IOSS July 2021 launch

31 May 2021

Germany

Is the VAT system fit for a virtual world?

21 May 2021

Germany

German Federal Ministry of Finance on warranty commitments: subject to VAT or insurance tax?

21 May 2021

Germany

German Federal Ministry of Finance on warranty commitments: subject to VAT or insurance tax?

19 May 2021

Germany

VAT treatment of services provided by exchanges and other trading platforms for financial products

18 May 2021

Germany

Investment companies: No input VAT deduction from purchases for the account of the investors

18 May 2021

France Germany

ORDER X, The new Franco-German Standard for Electronic Orders

14 May 2021

Germany

Federal Ministry of Finance on crypto exchanges: VAT exemption for cryptocurrency trading expanded

11 May 2021

European Union Germany

Flashback on ECJ Cases C-437/06 (Securenta) – Taxable person who simultaneously carries out, taxed or exempt, economic activities and non-economic activities – Right to deduct input tax paid

09 May 2021

Germany

Sales of a fast-food outlet located in a shopping center with communal eating facilities are subject to the general rate of VAT

08 May 2021

Germany

Germany declares its nightclubs are now cultural institutions

08 May 2021

Germany

Measures to tighten real estate transfer tax involving share deals

03 May 2021

Germany

Germany is chasing €10m in VAT from Malta-based gaming company

03 May 2021

Germany

Is the VAT system fit for a virtual world?

03 May 2021

Germany

Photo studio cannot claim the reduced VAT rate for the granting and transfer of copyrights

01 May 2021

Germany

Donations in kind – possibility to reduce the VAT assessment basis temporarily

01 May 2021

Germany

Deduction of import VAT as input VAT

30 April 2021

Germany

Input VAT deduction of a municipality arising from the production costs of a multi-purpose hall with carpark

30 April 2021

Germany

Zero-rating for supplies of goods for the supply of ships

30 April 2021

Germany

Implementation of the second stage of the digital VAT package

30 April 2021

Germany

Retraction of the granting of collection basis in the year of foundation

30 April 2021

Germany

VAT due on Project funding through public financing?

30 April 2021

European Union Germany

Flashback on ECJ Cases C-445/05 (Haderer) – A freelancer providing assistance with schoolwork and running ceramics and pottery courses in adult education centres can be exempted from VAT

28 April 2021

Germany

German Federal Ministry of Finance tightens marketplace liability rules

27 April 2021

European Union Germany

ECJ C-108/20 (Finanzamt Wilmersdorf) – Order – No VAT deduction on goods subject of input VAT fraud committed upstream in the supply chain

24 April 2021

Germany

“Rental” of virtual land in an online game is subject to VAT

24 April 2021

Germany

TOMS no longer applicable for all non-EU companies as of 2021

24 April 2021

Germany

Liability of online marketplaces: Federal Ministry of Finance amends German VAT Circular

22 April 2021

Germany

Liability for sales tax when trading goods on the Internet

22 April 2021

Germany

MOF publishes final decree on application of DAC 6 rules

21 April 2021

Germany

VAT rates in Germany

20 April 2021

Germany

ECJ defines eligibility of partnerships as controlled companies

19 April 2021

Category - Germany

Federal Fiscal Court: indirect link sufficient for input VAT deduction (implementation of Mitteldeutsche Hartstein-Industrie AG C-528/19)

Germany to miss postal operators IOSS July 2021 launch

Is the VAT system fit for a virtual world?

German Federal Ministry of Finance on warranty commitments: subject to VAT or insurance tax?

German Federal Ministry of Finance on warranty commitments: subject to VAT or insurance tax?

VAT treatment of services provided by exchanges and other trading platforms for financial products

Investment companies: No input VAT deduction from purchases for the account of the investors

ORDER X, The new Franco-German Standard for Electronic Orders

Federal Ministry of Finance on crypto exchanges: VAT exemption for cryptocurrency trading expanded

Flashback on ECJ Cases C-437/06 (Securenta) – Taxable person who simultaneously carries out, taxed or exempt, economic activities and non-economic activities – Right to deduct input tax paid

Sales of a fast-food outlet located in a shopping center with communal eating facilities are subject to the general rate of VAT

Germany declares its nightclubs are now cultural institutions

Measures to tighten real estate transfer tax involving share deals

Germany is chasing €10m in VAT from Malta-based gaming company

Is the VAT system fit for a virtual world?

Photo studio cannot claim the reduced VAT rate for the granting and transfer of copyrights

Donations in kind – possibility to reduce the VAT assessment basis temporarily

Deduction of import VAT as input VAT

Input VAT deduction of a municipality arising from the production costs of a multi-purpose hall with carpark

Zero-rating for supplies of goods for the supply of ships

Implementation of the second stage of the digital VAT package

Retraction of the granting of collection basis in the year of foundation

VAT due on Project funding through public financing?

Flashback on ECJ Cases C-445/05 (Haderer) – A freelancer providing assistance with schoolwork and running ceramics and pottery courses in adult education centres can be exempted from VAT

German Federal Ministry of Finance tightens marketplace liability rules

ECJ C-108/20 (Finanzamt Wilmersdorf) – Order – No VAT deduction on goods subject of input VAT fraud committed upstream in the supply chain

“Rental” of virtual land in an online game is subject to VAT

TOMS no longer applicable for all non-EU companies as of 2021

Liability of online marketplaces: Federal Ministry of Finance amends German VAT Circular

Liability for sales tax when trading goods on the Internet

MOF publishes final decree on application of DAC 6 rules

VAT rates in Germany

ECJ defines eligibility of partnerships as controlled companies

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