With its letter dated 7 December 2015 the German Ministry of Finance explained it´s opinion about how to handle interrupted transports for exports and intra-community supplies from a VAT point of view. The Ministry of Finance explains as well their view for two parties as for chain transaction cases. Interrupted transports are possible as well […]
With its rulings from 25 February 2015, XI R 14/15 and XI R 30/13 the German Federal Fiscal Court discarded the Ministry of Finance opinion in connection with the allocation of the movable supply in large parts. The German Federal Fiscal Court decided that for allocating the movable supply within an intra-community chain transaction with […]
With its letter dated 23 January 2015 the German Ministry of Finance explained its position regarding the evidence for VAT zero-rated exports according to Sec. 6 German VAT Act. Within this letter the German Ministry of Finance named explicitly alternative evidences (thus the old “Ausgangsvermerk” is not the only way of proving the export anymore) […]
For companies which are supplying B2C services (services to private customers) such as Telecommunication services Radio broadcasting or TV services Electronically rendered services within the European Union, new place of supply and assessment procedure regulations are in place since 1 January 2015. From that time on the VAT is raised where: The private customer is […]
With its letter dated from 22 January 2015 the German Ministry of Finance extended the non-objection-regulation of the reverse charge procedure for the supply of precious metals, base metals, selenium and cermet (according to Sec. 13b Para. 2 No. 11 German VAT Act). From now on supplies of precious metals (except the supply of gold […]