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Indirect Taxes 29.02.2024 | Rainald Vobbe Latest developments on biggest EU customs reform since 1968 - First vote Following concerns with the current framework, the European Commission proposed large reforms of the EU’s customs legislation in the first half of 2023. Since then, the… Tax Law | Indirect Taxes 21.07.2023 | Rainald Vobbe, San Kim Planned VAT changes in Germany – mandatory e-invoicing The German Federal Ministry of Finance (Bundesministerium der Finanzen – BMF) has published a draft of several changes in German tax law with the Act to Strengthen Growth… Real Estate | Indirect Taxes 10.09.2021 | Dr. Barbara Fleckenstein-Weiland LL.M. VAT deduction right of PropCos located abroad owning/exploiting German real estate – VAT changes In its decision C-931/19 (“Titanium”), the Court of Justice of the European Union (“CJEU”) ruled that a foreign company should not be considered as having a fixed… Indirect Taxes 19.02.2021 | Rainald Vobbe Federal Ministry of Finance locks third-country taxable persons out of applying the TOMS regime (special regulation for travel agents, in acc. with Art. 306 EU VAT-Directive) Germany’s Federal Ministry of Finance has been examining the taxation of travel services performed by companies based in third countries. In a letter issued on January… Indirect Taxes 28.10.2020 | Matthias Body, Dr. Jörg F. Kurzenberger German Federal Ministry of Finance on work supplies (‘Werklieferungen‘) In a letter dated October 1, 2020, the German Federal Ministry of Finance (‘BMF’) clarified that a work supply requires that an object not owned by the supplier is… Indirect Taxes 10.09.2020 | Prof. Dr. Sven-Eric Bärsch, Rainald Vobbe New German tax court case about the fixed establishment concept for VAT purposes The German Federal Tax Court issued a decision on a ‘fixed establishment’ for VAT purposes (ECLI:DE:BFH:2020:U.290420.XIR3.18.0). The case concerned a German business… Indirect Taxes 16.06.2020 | Dr. Andreas Erdbrügger, Dr. Barbara Fleckenstein-Weiland LL.M. Reduction of VAT rates in Germany between 1 July and 31 December 2020: Clarifications and simplifications at a glance The German government surprisingly announced to reduce VAT rates for six months from 19% to 16% and 7% to 5%, respectively. This is pleasing consumers. However, it… Corporate and Group Tax Law | Indirect Taxes 09.06.2020 | Prof. Dr. Sven-Eric Bärsch Announced tax policy measures – what German businesses need to know On June 3, the German government announced a €130bn fiscal package designed to boost the country’s economic recovery from the Covid-19 crisis. A total of 57 detailed… Indirect Taxes 10.07.2019 | Rainald Vobbe German Annual Tax Act 2019 – What does it mean for VAT? The draft of the German Annual Tax Act 2019 (JStG 2019) contains many amendments to VAT law. These amendments primarily transpose EU legislation into German law. One…
