The Economic and Financial Affairs Council (ECOFIN) on May 13, 2025, announced an agreement had been reached on a聽draft directive聽seeking to incentivize the use of the value added tax (VAT) import one-stop-shop (IOSS). Read TaxNewsFlash
Read a聽聽prepared by the 乐鱼(Leyu)体育官网 member firm in Germany
Other recent value added tax (VAT) developments that may affect businesses in Germany include:
- Tax liability of joint and several liability (Court of Justice of the European Union (CJEU)聽judgment of April 30, 2025 in C-278/24)
- Tax exemption for small consignments (CJEU judgment of May 8, 2025 in C-405/24)
- Taxability of contingency fees (CJEU Advocate General opinion of May 8, 2025 in C-744/23)
- Taxability of subsidies in public transport (CJEU judgment of May 8, 2025 in C-615/23)
- Taxability of the tool remaining on site (CJEU Advocate General opinion of May 22, 2025 in C-234/24)
- Reemtsma direct claim (Federal Tax Court (BFH)聽decision of December 5, 2024 in V R 11/23)
- VAT for administrative services for "dependent foundations" (BFH decision December 5, 2024 in V R 13/22)
- Admissibility of a complaint against an incorrect tax statement (BFH decision of April 30, 2025 in XI B 72/24)
- On the concept of mediation (BFH decision of April 24, 2025 in V B 4/24)