9-year (!) transitional period for sec. 2b of the German VAT Act: A process in German tax legislation that is unlike any other. Representatives of the federal, state and local governments, as well as other legal entities under public law, are happy to accept Berlin’s Christmas present. However, they should not rest now, but rather quickly complete the work they have already begun and create the required organisational structures to ensure that implementation is possible within two years. There is still much to do.
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