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Tax & Legal

Aktuelle Entwicklungen und relevante Neuerungen im Themenbereich Steuern & Recht in englischer Sprache.

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  • No VAT return for German branch without taxable turnover

    The Supreme Tax Court has held that a foreign business with a registered German branch cannot file a regular VAT return if it has no German turnover. Rather, it should recover its input tax as a foreign business undertaking.

    Originaldatum
    Kategorien
    Supreme Tax Court cases
    Schlagwörter
    German branch, foreign business undertak ...
    Autor:in