27.07.2011 CMR waybill can document intra-community delivery The Supreme Tax Court has held that a CMR waybill can be acceptable documentation of a delivery of goods to another EU member state if it notes the route details required for VAT exemption. Categories: Supreme Tax Court casesKeywords: intra-community supply, intra-community ...
26.01.2011 Acquisition VAT due without input tax deduction if goods fra ... Both VAT senates of the Supreme Tax Court have held that a VAT-free purchase by a trader giving a German VAT ID No. for goods delivered elsewhere is taxable without a corresponding input tax deduction. Categories: Supreme Tax Court casesKeywords: VAT ID Number, input tax deduction, intr ...
