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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…

Ariane Schaaf.

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…

Ariane Schaaf, Benjamin Bergau.

Germany: Tour operator margin scheme

European Union, Germany - February 9 2021 The German Ministry of Finance issued a decree on 1 February 2021 stating that tour operators who are not established in the EU with their…

Benjamin Bergau.

Europe: Overview of the upcoming German Annual Tax Act 2020

European Union - January 20 2021 Germany has started to allow retroactive invoice corrections under certain conditions. The German legislator will clarify in the new draft…

Europe: The ECJ decided on the right to deduct input VAT for an obligatory free-of-charge development of a public road required to perform a taxable activity

European Union - January 20 2021 A request for a preliminary ruling has been made in proceedings between a corporation and a German tax office concerning a refusal to deduct input…

Benjamin Bergau.