26. August 2021 Questionnaire for VAT registration of foreign entrepreneurs In a current circular the Federal Finance Ministry introduces model forms for 2021 and subsequent years with respect to the VAT registration of entrepreneurs domiciled abroad. Kategorien: Official PronouncementsSchlagwörter: VAT registration, foreign entrepreneur
20. Oktober 2016 No automatic VAT liability solely because of missing VAT ID ... The ECJ held that an exempt intra-community supply should not be taxable merely because of a missing VAT registration No. where there is no suggestion of evasion and the other conditions for exemption are fulfilled. Kategorien: From EuropeSchlagwörter: intra-community supply, VAT ID Number, V ...
09. Januar 2011 Conflict of definition with no collection of VAT does not pr ... The ECJ has held that a conflict of definition leading to cross-border car leasing being taxable in neither country does not preclude the right to deduct input tax. Kategorien: From EuropeSchlagwörter: input tax deduction, conflict of definit ...
01. Februar 2019 Tax authorities' circular on VAT liability of operators of a ... The tax authorities have published a circular setting out the official view of the application of the new rules on the VAT liability of operators of electronic market places introduced by the Finance Act 2018. Kategorien: Official PronouncementsSchlagwörter: VAT, Finance Act 2018, electronic market ...
17. November 2017 European Court of Justice: compulsory content of invoices fo ... On 15 November 2017 the European Court of Justice (ECJ) published its decision in the joined cases of Geissel and Butin ruling that Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (“the VAT Directive”) - Articles 168(a) and 178 (a) together with Article 226(5) - must be interpreted as precluding national legislation, which makes the exercise of the right to deduct input VAT subject to the condition that the address where the issuer of an invoice carries out its economic activity must be indicated on the invoice. Kategorien: European Court of JusticeSchlagwörter: incomplete invoice, invoice requirements ...
