Ariane Schaaf
Baker McKenzie
Articles
Germany: European Court of Justice decisions on the German VAT Group
European Union, Germany - January 10 2023 The European Court of Justice (ECJ) once again had to deal with the German VAT group for VAT purposes. The focus was on the admissibility of the…
European Union: CJEU criterion on certain disputes arising from supply chain transactions
European Union - November 17 2022 On 7 July 2022, the Court of Justice of the European Union (CJEU) issued its judgment in case C-696/20 (B. V. Dyrektor Izby Skarbowej w W.)…
María Antonia Azpeitía, Krzysztof Flis, Pamela Floriani, Eliška Komínková, Adam R. Peacock, Ana Royuela
EU: VAT impact of movement of own goods across EU borders - impact of EC Sales Lists for VAT-exemption
European Union - July 22 2022 Since 2020, the VAT exemption for cross-border sales of goods within the EU, including movements of own goods (MOOG), "shall not apply where the…
Germany: Online shopping of B2C services - Who owes VAT?
Germany - June 29 2021 Latest updates on "Online shopping of B2C services: Who owes VAT?". Online shopping is a trend that is increasing more and more, and COVID-19…
Germany: Restrictions for partnerships to be controlled companies in VAT groups are inadmissible under EU VAT law
European Union, Germany - June 22 2021 The European Court of Justice has decided that partnerships can be considered closely bound to a VAT group by a financial link even if some partners…
