Practical and positive developments: In a letter dated 17 May 2024, the tax authorities commented on the allocation of supplies to the economic sphere, as well as on documentation and the documentation deadline for the allocation decision with regard to the current ECJ and German Federal Fiscal Court jurisprudence. According to this, it is sufficient if the tax authorities are informed of objectively recognisable evidence, even after the documentation deadline (standard submission deadline for tax returns) has expired. However, this should be understood as a mere ‘stopgap’ if the documentation deadline has already been missed. The clear recommendation remains: The tax authorities should be informed about the allocation decision, in writing, prior to the expiry of the deadline.
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