Tag: Supply

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

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47331_web_r_by_marco_pixelio-deFederal 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 of electronic services within the EU as from 2015

Michaela Merz1 Comment

Under the current EU law suppliers, who are not established within the EU, providing electronic services to non VAT registered customers (BtoC), have to account and pay VAT at the VAT rate of the member state in which the service recipient is domiciled. As from 2015 this rule will also apply to suppliers established within the EU which until 2015 can apply the VAT rate of the member state of their establishment.Read More »