Dr Björn Enders
DLA Piper
Articles
Country-specific: Germany: VAT Monthly Alert
European Union, Germany - May 6 2022 As part of an online game, the plaintiff acquired virtual land from the American game operator, parceled it out and rented it to other users within…
Packaging Act: New registration obligation for companies as of 1 July 2022
Germany - May 3 2022 As of 1 July 2022, there will be new Registration Requirements and new audit requirements for electronic Marketplaces and fulfilment service…
Global Guide to VAT on Digital Services
European Union, Global, OECD - December 15 2021 Welcome to the Fifth Edition of DLA Piper’s Global Guide to VAT on Digital Services covering cross-border supplies of digital content, intangible…
Preben Aas, Rodrigo Alvarez, Merete Andersen, Daan Arends, Miguel Baz, Andrés González Becerra, Ákos Becher, Raphaël Béra, Erik Björkeson, Maura Dineen, Ton van Doremalen, Tham Suit Fun, Hugh Goodwin, Philippe Hinnekens, Dimitar Hristov, Giovanni Iaselli, Calafia Franco Jaramillo, David Johnston, Alex Jorge, Andrew Lewis, Windson Li, Bartosz Matusik, Jock McCormack, Tudor Nedelea, Antti Paloniemi, António Moura Portugal, Jan Rataj, Luis Miguel Sambuceti, Illya Sverdlov, Keitaro Uzawa, Ruslan Vasutin, Igor Venediktov, Jacques Wantz, Richard Woolich, Dennis Yee
German Federal Constitutional Court - Order of 8 July 2021 - 1 BvR 2237/14, 1 BvR 2422/17 - Unconstitutionality of interest on tax arrears and tax refunds at 6% p.a.
Germany - August 20 2021 In its decision published on the 18 August 2021, the Federal Constitutional Court (Bundesverfassungsgericht, hereinafter: Court) ruled that the…
Modernizing VAT for cross-border e-commerce
European Union - June 30 2021 The VAT e-commerce package consists of EU VAT legislation aimed at simplifying VAT for cross-border e-commerce into and within the EU. The…
