Latest news from Germany

ECJ judgement on the VAT treatment of travel agents supplies in Germany

The European Court of Justice (ECJ) has made its judgement in the case C-380/16 relating to the application of the special scheme for travel agents, referred to as the Tour Operators Margin Scheme (TOMS), in Germany. The court ruled that Germany failed to fulfil its obligations set under the EU VAT directive by: • Only… Read More

Germany new decree for call-off stock

During October, the German Ministry of Finance published a decree which will allow foreign companies holding call-off stock in Germany to avoid VAT registering in the country. Call-off stocks are goods held in a country by a non-resident seller that are under the full control of one of their customers. These goods can then only… Read More

Germany referred to the European Court of Justice over the VAT treatment of travel agents

Germany has been referred to the European Court of Justice (ECJ) by the European Commission (EC) for its continuing non-compliance with the EU VAT Directive on travel agents. As per our previous article in 2015 the EC issued a reasoned opinion requesting that Germany amend their VAT legislation on the application of a special scheme… Read More