For years, social comparability in the provision of services has been a contentious issue with the tax authorities when it comes to the question of VAT exemption for private clinics. In one of its final rulings, the now dissolved XIth Senate of the Federal Fiscal Court (Case No.: XI R 36/23) addresses various individual aspects of this criterion. Although the decision was unfavourable for the clinic involved, the judgment nevertheless offers positive aspects for private clinics seeking VAT exemption.

Der EuGH hat am 30.10.2025 zwei Entscheidungen zum Transaktionswert von Waren bei der Einfuhr in das Zollgebiet der Union gefällt (Rs. C-500/24 – Massimo Dutti und Rs. C-348/24 – Logista). Die Entscheidungen behandeln zwei sehr ähnliche Fälle, kommen aber zu unterschiedlichen Ergebnissen. Im Mittelpunkt steht die Frage, welcher Verkauf der maßgebliche für die Bestimmung des Transaktionswertes ist.

The following developments have recently taken place abroad: +++ France abolishes limited fiscal representation for non-EU companies +++ Italy grants input VAT deduction on import VAT under certain circumstances, even without ownership of the imported goods +++ Poland sets timetable for mandatory use of e-invoicing system in 2026 +++ Swiss Parliament does not approve planned increase in regular VAT rate on 01.01.2026 +++ Slovakia uses pre-filled tax returns to improve the prevention of tax evasion and grants tax amnesty in 2026