Suchergebnisse für: `place-of-supply-of-services` (8 gefunden)

1. 15. Juni 2011

   Clarification of place of supply of services to consumers

   The finance ministry has amended the VAT Implementation Decree to follow the European Council Regulation 282/2011 of March 15, 2011 clarifying the place of supply of services to consumers, including businesses purchasing the supply for other than business purposes.

   Kategorien: Official Pronouncements

   Schlagwörter: place of supply, services to consumers
2. 23. August 2021

   Update: VAT - Place of performance of educational or similar ...

   The Federal Tax Office, by way of a circular, has adjusted its VAT Application Ordinance with regard to the 2019 ruling by the European Court of Justice on the determination of the place of supply of services in connection to the admission to educational events.

   Kategorien: Official Pronouncements

   Schlagwörter: Place of supply of services, educational ...
3. 14. Juni 2024

   ECJ: No fixed establishment of German company on the basis o ...

   The European Court of Justice held that a German resident company (limited partnership) has no establishment for VAT purposes in Romania under a service contract with a Romanian group company. The court also addressed the question of the place of performance under the circumstances in the case referred.

   Kategorien: European Court of Justice

   Schlagwörter: permanent establishment (PE), Place of s ...
4. 02. November 2025

   Prepaid cards or voucher codes for purchase of digital conte ...

   The Supreme Tax Court decided that voucher codes for use in the X network - regardless of the distribution channel - are so-called single-purpose vouchers and their transfer is subject to German VAT because the place of performance is in Germany, and the amount of VAT is already determined at the time of issue based on the country code of the user accounts.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: digital platform operators, voucher
5. 13. September 2016

   Electronically supplied services for VAT purposes: the provi ...

   The Supreme Tax Court held that services provided by a US-resident online-dating agency to German resident private users constituted electronically supplied services, with their place of supply in Germany.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: VAT, Electronically supplied services, P ...
6. 23. Mai 2022

   ECJ and VAT: No fixed establishment through subsidiary provi ...

   In a recent judgment the European Court of Justice (ECJ) held that a German company does not maintain a fixed establishment through its Romanian subsidiary where the latter actively promoted the products of the German company in Romania based on marketing, advertising and regulatory strategies established and developed by the German parent.

   Kategorien: European Court of Justice

   Schlagwörter: permanent establishment (PE), marketing ...
7. 22. April 2024

   ECJ: VAT treatment of prepaid cards or voucher codes for pur ...

   In a request for a preliminary ruling from the Supreme Tax Court the European Court of Justice was asked to comment on the classification and VAT liability regarding the marketing of prepaid cards or voucher codes used to purchase digital content in an online shop. Specifically, the focus was on the distinction between single-purpose vouchers and multi-purpose vouchers.

   Kategorien: European Court of Justice

   Schlagwörter: digital platform operators, multiple-pur ...
8. 21. Oktober 2022

   Supreme Tax Court confirms different VAT treatment of online ...

   In a resolution regarding the request for suspension of payment the Supreme Tax Court endorsed the different VAT treatment of terrestrial (physical) gambling versus VAT exempt online gambling. Furthermore, the court held that this unequal treatment is not contrary to the EU principles of fiscal neutrality.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: VAT Exemption, online game