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In an invoice issued for the purpose of input VAT deduction, the supplier’s address is not required to be the place of his or her economic activity. This was decided by the German Federal Fiscal Court in two judgments of 21 June 2018 (V R 25/15 and V R 28/16). The German Federal Fiscal Court thus follows the EUCJ in the German rulings in Geissel and Butin – C-374/16 and C-375/16...
Read more ...Luxembourg has adopted a new VAT grouping regime (article 11 of Directive 2006/112/EC refers). It replaces a previous regime which was restricted to entities only engaged in activities in the public interest...
Read more ...Disclaimer: The information contained in the present page is general and does not constitute legal advice. Before taking any decision or action on the above information you should take the appropriate professional advice.