Topic to be presented:
There has recently been a judgment in the German Federal Court of Justice regarding the supply of goods in a chain transaction. The judgement has called into question the current German VAT treatment of chain transaction supplies and it is possible that the German tax authority may have to look at these supplies and agree whether the first supply (A to B) can be treated as an exempt intra-community supply under the given circumstances. The German tax authority has not yet provided any response to the court decision and is unlikely to do so until mid or end of 2016.
Date: May 28, 2015
Time: 16.00pm CET, 10.00am Eastern New York
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