25 August 2020

Germany – German Case Law Clarifies the Conditions for VAT Deduction

In BFH Beschluss v. 18.05.2020 – XI B 105/19 it has been clarified that in order to benefit from the deduction of paid VAT, the invoice must provide a “sufficient description of the services supplied”.

This item of German case law is a reminder to ensure vigilance when it comes to the form and content of purchase and sales invoices.

Tax Mag

Country Briefs

Germany

VAT deductions VAT refunds

25 August 2020

OTHER VAT BRIEFS VAT refunds

Monaco – Transmission of VAT refund applications by electronic means

By Ministerial Order on VAT n°2021-574 on August 3rd 2021 published in the Official Monaco Newspaper, the authorities in Monaco have amended article A-128 J of the Turnover Tax Code...

Country Briefs

Principality of Monaco

VAT refunds

18 August 2021

France – Change to VAT Recovery Rate on Petrol

In 2020, the VAT recovery rate on petrol was 60% for both commercial and passenger vehicles. This rate is increased to 80% for this year.

3 January 2021

Netherlands – Exclusion of the Right to Deduction in the Netherlands for Goods and Services Used More Than 90% for Private Use

An EU Council Decision 2020/2189 on 18th December 2020 authorised the Netherlands to introduce a special measure overruling Articles 168 and 168a of Directive 2006/112/EC on the common system of...

Country Briefs

Netherlands

VAT deductions VAT refunds

20 December 2020

France – Change of Threshold for Refund Claims by Individuals Residing Outside the European Union

The French customs authorities recently announced that from January 2021, the threshold for individuals residing outside the European Union to claim VAT refunds on purchases made in France is EUR...

Country Briefs

France

VAT refunds

18 December 2020

Other VAT infoGermany