VAT newsletter Germany - April 2014

Court decisions concerning indirect tax or value added tax (VAT) as recently decided by Germany’s federal tax court concern:

VAT groups and input VAT deductions by a management holding company
Liability of the recipient of construction work
VAT exempt or non-taxable supplies provided by travel companies
Indirect tax or VAT developments from Germany’s federal tax administration concern:
Place of services in connection with real estate (particularly wind parks)
Electronic transmission of documentary evidence

VAT newsletter - April 2014