Anyone supplying goods VAT-free to customers in other EU countries must be able to prove that the goods actually reached another EU member…
A recurring issue in practice is that, despite the utmost diligence, evidence is missing. What is to be done in that case? Does…
In its judgment of 13 November 2025, Case C-639/24, the CJEU addressed the evidentiary requirements applicable to intra-Community supplies. I. Factual Background The…
Judgment of the Düsseldorf Fiscal Court of 3 June 2025, case no. 4 K 1370/24 VTa The facts The Federal Police stopped a…
The GC addressed, in a judgment (judgment of 9 July 2025 – T-534/24 (“Gotek”)), the imposition of excise duty in relation to non-existent…
“Privileged” goods dealers find themselves in a field of tension. On the one hand, they are obliged entities under Section 2(1) no. 16…
The Frankfurt am Main Regional Court – 30.04.2025 (Ref. 5/2 KLs 11/18 – 7550 s 242375) imposed an association fine of a total…
Cutting red tape, the Omnibus Initiative, the abolition of reporting obligations: many terms are currently circulating, all sharing one common thread. The drive…
The Federal Fiscal Court (BFH) has ruled in a recent judgment that anyone who moves to a larger apartment in order to set…
