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

France – Export VAT exemption denied for lack of supporting documents

Paris Administrative Court – ruling of 3rd June 2025, no. 2311477, SAS AetT France In this case, following a tax audit, the French tax authorities questioned the VAT exemption on...

Country Briefs

France

VAT refunds

11 September 2025

France – VAT refund claims: proof of authority required to act on behalf of foreign companies

Judgement of the Paris Administrative Court of Appeal of the 13th June 2025, No. 24PA01668 – Meda AB In this judgment, the Paris Administrative Court of Appeal confirmed that anyone...

Country Briefs

France

VAT refunds

8 September 2025

HMRC updated its notice regarding refunds of UK VAT for foreign businesses

The change relates to VAT notice 723A. The main changes are : Refund applications sent by post now only require copies of documents rather than original copies ; Certificates of...

Country Briefs

United Kingdom (except Northern Ireland)

VAT refunds

1 July 2025

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

Other VAT infoGermany