NEWSLETTER 2022 - 03 BASIS OF ASSESSMENT FOR IMPORT TAX In a ruling dated December 23, 2021 (2C 372/2021), the Federal Supreme Court...

NEWSLETTER 2022 - 02 VAT TREATMENT OF PURE VALUE VOUCHERS AND SERVICE VOUCHERS Until summer 2021, the VAT treatment of vouchers in...

Annual VAT finalisation

Subjective VAT liability

Recharging of supplies to closely related parties

Regulations on marketplaces in Germany as of July 1, 2021