Fiscal unity Germany

Fiscal unity VAT in Germany: judgement of ECJ

A fiscal unity for VAT purposes pursuant to § 2 para. 2 no. 2 sentence 1 UStG (“German VAT act”) exists if a legal entity is financially, economically and organizationally integrated into the company of the controlling company according to the overall picture of the actual circumstances. The financial integration of …

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Digitalpaket

Digital package of VAT

As of July 1, 2021, significant changes in the area of VAT have come into effect as part of the implementation of the so-called VAT digital package. The provision of Section 3c UStG previously known as “mail order delivery” will now be renamed “intra-community distance selling”. The place of supply …

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