Latest VAT News

Here, we regularly inform you about new court decisions and other newsworthy developments in VAT matters.

Appropriate key for input VAT apportionment of mixed-use buildings - BFH ruling XI R 7/20

The BFH (Germany’s Federal Court of Finance) gives priority to the object-related turnover key when determining the input tax apportionment for mixed-use buildings (ruling dated 11 November 2020, XI R 7/20).

In its ruling in the "Skandia America" case, the ECJ (European Court of Justice) had already postulated that a taxable exchange of supplies between the headquarters and a permanent establishment was possible in VAT group cases - which contradicts the German understanding of this matter. The ECJ reaffirmed this view in the "Danske Bank" case (C-812/19)

Latest VAT News

Appropriate key for input VAT apportionment of mixed-use buildings - BFH ruling XI R 7/20

Taxable exchange of supplies between the headquarters and a permanent establishment - ECJ-ruling "Danske Bank" (C-812/19)

Webinar- Untangling the EU VAT e-commerce package

Latest VAT News

Appropriate key for input VAT apportionment of mixed-use buildings - BFH ruling XI R 7/20

Taxable exchange of supplies between the headquarters and a permanent establishment - ECJ-ruling "Danske Bank" (C-812/19)

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Webinar- Untangling the EU VAT e-commerce package