The ECJ ruled yesterday in the case of Brose Prievidza that the supply of a tool constitutes an independent supply and is not deemed to be ancillary to the supply of the series parts manufactured using the tool. The judgment is commendably clear and should make it easier in the future for businesses to obtain input VAT refunds on the purchase of tools. While there may be a wide variety of practical case constellations, the ECJ’s reasoning is in part so broadly formulated that it is likely to be relevant for other cases as well. The German Federal Ministry of Finance will have to reconsider its current position.

In its judgement of 24 June 2025 (ref. VII R 33/22), the German Federal Fiscal Court stated that a provision of security in the amount of the potential excise duty on sparkling wine for the transport under tax suspension is not a constitutive requirement for the valid commencement of the tax suspension procedure. The Court is opposing the previous practice of the customs authorities. The judgement has implications beyond excise duty on sparkling wine, as provision of security is also regulated in other excise duty laws.

On 15 October 2025, the German Federal Ministry of Finance published another official letter on the obligatory use of electronic invoices for domestic B2B supplies. Contrary to some expectations, the Federal Ministry continues to emphasize the importance of invoice validation. In the Federal Ministry’s view, only those who check their e-invoices with a suitable validation application can avoid any risk to input VAT deduction. KMLZ supports you in checking and certifying your validation application if required. The Federal Ministry’s letter also includes further clarifications on obligatory invoice elements and corrections of e-invoices. You can find more details in our current newsletter.