Germany Average rate to services provided in the context of an agricultural and forestry business 06 October 2021
European UnionGermany Flashback on ECJ Cases – Joined Cases C-454/12 (Pro Med Logistik) & C-455/12 (Pongratz) – Different VAT rates for two types of passenger transport in principle not contrary to EU law 06 October 2021
Germany Reduced sales tax rate on entrance fees for a village festival (Judgment BFH 2012) 06 October 2021
Germany VAT exemption for export deliveries – Establishment of a Federal Foreign Affairs Agency (BfAA) 02 October 2021
Germany Application of the tax liability of the recipient of the service pursuant to § 13b UStG in the case of VAT groups 02 October 2021
Germany VAT treatment of warnings in the event of copyright infringements and unfair competition 02 October 2021