Germany: Transactions within VAT groups may be VAT-exempt; other VAT developments

Recent VAT developments that may affect businesses in Germany

Recent VAT developments that may affect businesses in Germany

The Advocate General of the Court of Justice of the European Union (CJEU) on May 16, 2024, issued an opinion that the treatment of transactions between entities within a value added tax (VAT) group as VAT-exempt under the German VAT grouping rules is consistent with Directive 77/388/EEC.

The case is: Finanzamt T (C-184/23)

Read a May 2024 report prepared by the KPMG member firm in Germany

Other recent VAT developments that may affect businesses in Germany include the following items:

  • CJEU
    • Charging stations for electric vehicles (Opinion of the Advocate General of 25 April 2024 – case C-60/23 – DCS)
    • Basis of assessment for in-kind contributions for a consideration (decision of 8 May 2024 – case C-241/23 – P)
    • Punitive nature in the case of delayed submission of an application to register VAT (decision of 11 April 2024 – case C-122/23 – Legafact)
  • Ministry of Finance (BMF)
    • Online-event services in the B2C sector (guidance of 29 April 2024 - III C 3 - S 7117-j/21/10002 :004)


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