23.08.2021 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. Categories: Official PronouncementsKeywords: Place of supply of services, educational ...
13.09.2016 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. Categories: Supreme Tax Court casesKeywords: VAT, Electronically supplied services, P ...