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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…

Dr. Philipp Klinker, Jochen Meyer-Burow

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…

Jochen Meyer-Burow, Adam R. Peacock, Ana Royuela

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…

Jochen Meyer-Burow

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…

Benjamin Bergau, Jochen Meyer-Burow