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 PronouncementsSchlagwörter: place of supply, services to consumers
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 PronouncementsSchlagwörter: Place of supply of services, educational ...
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 JusticeSchlagwörter: permanent establishment (PE), Place of s ...
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 casesSchlagwörter: VAT, Electronically supplied services, P ...
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 JusticeSchlagwörter: permanent establishment (PE), marketing ...
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 JusticeSchlagwörter: digital platform operators, multiple-pur ...
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 casesSchlagwörter: VAT Exemption, online game