• Service: Tax, Global Indirect Tax, Global Compliance Management Services, International Tax
  • Type: Regulatory update
  • Date: 3/1/2013

Germany - Summary of court decisions, guidance concerning VAT 

March 1:   Recent decisions concerning value added tax (VAT) from the Court of Justice of the European Union (CJEU) and from Germany’s federal tax court (Bundesfinanzhof) involve the following issues:
  • Re-invoicing the cost of insuring a leased item
  • Consideration as an advance payment in a barter arrangement
  • Commission payments and basis for assessment
  • VAT treatment of publishers
  • Place of supply in relation to tour management
  • Business allocation and intention with regard to taxable use of buildings

Also, the Bundesministeriums der Finanzen (the German finance ministry) issued guidelines on the place of supply in relation to property (not supplies of goods), and in particular supplies of work, but only to services that are supplied separately.

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