29.11.2020 ECJ: Complaint for rejection of VAT refund applications by f ... The European Court of Justice (ECJ) upheld an action for breach of contract brought by the EU Commission against Germany in two of three claims. Germany had violated EU law insofar as it systematically refuses to request the information missing in an application for a VAT refund of foreign taxpayers and instead immediately refuses the refund applications in such cases if such information can be provided only after the 30 September deadline. Categories: European Court of JusticeKeywords: foreign business, application for VAT re ...
17.02.2016 Foreign businesses may not recover VAT on exports or intra-c ... The finance ministry has issued a decree forbidding foreign businesses from reclaiming the VAT invoiced to them on exports or intra-community supplies from Germany. Categories: Official PronouncementsKeywords: intra-community supply, foreign business ...
11.11.2015 Foreign business VAT refund claim form must be complete The Supreme Tax Court has confirmed the Central Tax Office’ rejection of a foreign business VAT refund claim because the form had not been completely filled out. Categories: Supreme Tax Court casesKeywords: VAT refund, foreign business
11.02.2015 Foreign business may recover input tax through VAT return if ... The Supreme Tax Court has held that a business of uncertain residence that has invoiced its German sales with VAT must recover its input tax through the return that must be filed, regardless of whether the VAT invoices were rightly or wrongly issued. Categories: Supreme Tax Court casesKeywords: input tax, foreign business, VAT return
22.05.2014 VAT returns or refund claims of foreign businesses The finance ministry has decreed that a Supreme Tax Court case requiring a foreign business to file a full VAT return of all German inputs and outputs where its only taxable output is a VAT invoice issued in error should only be followed by foreign businesses whose refund claims have been rejected in error. Categories: Official PronouncementsKeywords: input tax, foreign business, refund clai ...
16.10.2013 Foreign business to recover input tax with VAT return if any ... The Supreme Tax Court has held that a foreign business should file an annual return for VAT showing its entire recoverable input tax for the year if it owed output tax at any time during the year for any reason. Categories: Supreme Tax Court casesKeywords: input tax, foreign business, refund clai ...
25.06.2012 June 30 deadline for VAT refund claims upheld The ECJ has held the June 30 deadline for foreign business to file VAT refund claims to be mandatory. Claims filed later cannot be accepted. Categories: From EuropeKeywords: VAT refund, foreign business
14.06.2011 VAT procedure for foreign businesses with taxable turnover i ... The finance ministry has issued a decree on the changeover procedures for a foreign business making taxable turnover in Germany for the first time. Categories: Official PronouncementsKeywords: VAT refund, foreign business, refund pro ...
