The German Federal Fiscal Court (Bundesfinanzhof – BFH) doubts the constitutionality of supplementary payment interest of 1.5% for interest periods from 2015, and has therefore granted a suspension of execution in a summary procedure.Read More »
Tag: Federal Fiscal Court
Germany – direct supplies from another EU Member State to call-off stocks in Germany may be treated as a single supply of goods
In Brief
The German Federal Ministry of Finance (Bundesfinanzministerium, or BMF) has amended the VAT Application Guidelines following two decisions in which the Federal Fiscal Court (Bundesfinanzhof, or BFH) held that, under certain circumstances, Read More »
Germany – decision by the German Supreme Tax Court according to which supplies carried out via call-off stocks may under certain conditions be considered as direct supplies
Federal Fiscal Court rejects tax authority opinion about VAT treatment of call-off stocks
In Brief
Many subcontractors – particularly those in the automotive industry – supply their goods and materials by means of so-called call-off stock. If the stock is supplied from another EU member state, the German tax authorities generally treat the corresponding movement of the goods as intra-Community transfer followed by a domestic supply of goods. Read More »
Supply Chain in Germany: new important Federal Fiscal Court decisions
On 8 April 2015, the Federal Fiscal Court published two judgments regarding zero-rated intra-Community supplies within a chain transaction: XI R 30/13 and XI R 15/14 (subsequent decision in the legal case VSTR, ECJ, Sept. 27, 2012 – C-587/10).Read More »
Michaela Merz 