Tag: VAT application Guidelines

Germany – direct supplies from another EU Member State to call-off stocks in Germany may be treated as a single supply of goods

Michaela MerzLeave a comment

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 »