If, within the three-day period, no mail is delivered on two days as scheduled and if, on the third day, only the mail from the first day on which no mail service took place is delivered, the three-day delivery presumption of notification under Section 122( 2) no. 1 of the German Fiscal Code is automatically invalidated. This was decided by the Supreme Tax Court in a most recently published judgment.
In a most recent judgment, the Supreme Tax Court decided that an administrative act (here: the appeal decision of the tax office) is also effectively and validly delivered if it is sent to an authorized representative who was originally appointed but whose power of attorney had been revoked in the meantime, a fact which only became known to the tax office until after the appeal decision was dispatched.
In a decision following the request for a preliminary ruling from the Czech Republic the European Court of Justice held that exemption from VAT must be refused if the supplier has not provided evidence that the goods have been supplied to a recipient who is taxable in the other Member State and - taking into account the facts and the evidence provided by the supplier - the information required to verify the taxability of the recipient is missing.
The Supreme Tax Court has (again) held that failure to observe the full documentation formalities in respect of EU supplies can lead to taxation as domestic sales.
