The tax authorities are changing the regulations for the simplified storage of small-value invoices created with electronic cash register systems.

The Federal Ministry of Finance has clarified the sales tax consequences of credit notes in certain special cases.

The sales tax exemption for school and university education is to be interpreted narrowly, which is why swimming courses are not covered by the tax exemption.

The European Court of Justice must decide in which cases the obligation to pay VAT on the rental of permanently installed operating equipment applies.

The interest rebate for the customer in the case of 0 % financing has no effect on the amount of the sales tax charge in the case of the underlying supply of goods.

The Federal Minister of Finance assumes a permanent reduction of the sales tax rate in the catering industry and thus follows considerations of other parties.

The tenant electricity surcharge for solar system operators is a true subsidy that is not subject to sales tax.

Following the flood disaster in July, both those affected and aid workers are being relieved by various tax measures.

In principle, partnerships in which natural persons hold shares can also be part of a fiscal unity for VAT purposes.

Whether the supply of electricity from the photovoltaic system on the roof to the tenant is an ancillary service to the rental or an independent main service determines the input tax deduction of the landlord.