[{"title":"Federal Court of Justice: Monthly\/quarterly VAT returns and annual VAT returns are considered separate acts","nid":"5475","body":"The German Federal Court of Justice (BGH) recently ruled that monthly\/quarterly VAT returns and the annual VAT return are separate procedural acts. This change in the BGH\u2019s jurisprudence has practical implications for VAT compliance, including the VAT reporting process, corrections, and the documentation of the VAT return preparation process. Amendments to correct errors that become apparent later should no longer be made in the annual VAT return or in the monthly VAT return for December. Instead, each incorrect monthly\/quarterly VAT return should be amended immediately. Internal control\u2026","field_datum":"06.03.2026\n","field_newsletter":"VAT Newsletter 14\/2026"},{"title":"\u201cRetroactive\u201d input VAT deduction, provided the invoice is available at the time the VAT return is filed","nid":"5468","body":"From a long standing German practical perspective, it has been undisputed that input VAT may only be claimed after the supply of goods or services has been received and only in the VAT return period during which the corresponding invoice was received. Although, according to the settled case law of the ECJ, the invoice merely constitutes a formal requirement, compliance with this requirement has nevertheless been regarded as indispensable for the exercise of the right to deduct input VAT. In its recent judgment in Dyrektor Krajowej Informacji Skarbowej (case T 689\/24), the General Court has\u2026","field_datum":"16.02.2026\n","field_newsletter":"VAT Newsletter 10\/2026"},{"title":"Templates for VAT returns 2026: Impact on corrections and voluntary disclosures","nid":"5461","body":"With its letter dated 29 December 2025, the German Federal Ministry of Finance published the official templates of the VAT returns and the advance payment procedure for 2026. The new code number 500 requires supplementary information to be provided in the VAT return by allocating the declaration to one of four categories. The new code number 500 entails both opportunities and risks and has implications for the submission of corrections and voluntary disclosures.\n","field_datum":"04.02.2026\n","field_newsletter":"VAT Newsletter 09\/2026"},{"title":"Triangular Transactions in Focus: General Court Rejects German Tax Authority\u2019s View","nid":"5418","body":"In VAT practice, a well-known risk persists: Member States interpret the conditions for the simplification of triangular transactions differently. Some only apply the rule if exactly three parties are involved. The German tax administration is more flexible: more than three parties may participate \u2013 but the simplification applies only to the last three taxable persons in the chain (sec. 25b para. 2 of the German Administrative VAT Guidelines). Neither restriction can be found in the wording of the EU VAT Directive. Are these limitations even permissible? The General Court makes it clear in\u2026","field_datum":"08.12.2025\n","field_newsletter":"VAT Newsletter 48\/2025"},{"title":"Focus on procedural law: new regulations for tax audits applicable in Germany as from 2025","nid":"294","body":"As from 1 January 2025, significant new regulations regarding tax audits will now be applicable for the first time in Germany. The aim of the reform is to carry out tax audits in a more timely and efficient manner in order to provide taxable persons with legal and planning security at an early stage. This is to be achieved by means of new regulations regarding the limitation period for assessments and the procedural course of the tax audit, which now allows for agreements between the taxable person and the tax office, as well as for applications for a partial final assessment. This results in\u2026","field_datum":"15.01.2025\n","field_newsletter":"VAT Newsletter 02\/2025"},{"title":"Tax compliance management: Germany is taking it seriously","nid":"390","body":"On 01.01.2023, the German legislator implemented the DAC7 Directive. Somewhat covertly, it has laid the foundation for the introduction of a serious tax partnership between companies and the tax authorities. Those companies that have introduced an effective internal control system for tax purposes (Tax ICS) that is actually \u201clived\u201d will, in the future, receive simplifications for tax audits. Everything is still being carefully formulated. However, the final go-ahead for the establishment of tax compliance management systems (Tax CMS) has been given.\n","field_datum":"18.01.2023\n","field_newsletter":"VAT Newsletter 03\/2023"},{"title":"ECJ: scope of necessary checks and attribution of knowledge of tax evasion in supply chains","nid":"405","body":"Time and again, the tax authorities have denied input VAT deductions to taxable persons because they should have known, had they exercised due diligence, that they were participating in tax evasion with their supplies. In this context, the ECJ has now ruled that taxable persons are not required to carry out complex and comprehensive checks on their business partners, such as those that can normally only be performed by the tax administration (judgment of 01.12.2022 \u2013 C-512\/21 \u2013 Aquila Part Prod Com). At the same time, however, the ECJ held that taxable persons must accept responsibility for\u2026","field_datum":"09.12.2022\n","field_newsletter":"VAT Newsletter 51\/2022"},{"title":"German Tax Accounting Standards (GoBD) on tax compliance and internal control","nid":"619","body":"The Federal Ministry of Finance recently published the German Tax Accounting Standards (GoBD) (please see KMLZ Newsletter No. 33\/2019). These new principles also provide basic instructions as regards the requirements for internal control, which play a key role in tax compliance.\n","field_datum":"08.08.2019\n","field_newsletter":"VAT Newsletter 34\/2019"},{"title":"Conditions for self-disclosure regarding exemption from punishment \u2013 Tax Compliance Management System strongly recommended","nid":"5027","body":"The Federal Supreme Court recently ruled, that tax evasion could be considered as already having been detected, even before the tax office has examined the relevant tax return. Once the tax crime is considered as detected, self-disclosure no longer offers exemption from punishment. This may also apply to VAT: When a VAT return requires correction, it might already be too late for a self-disclosure with the effect of exemption from punishment. The assumption of an intentionally committed tax evasion can be effectively prevented by the implementation of a Tax Compliance Management System.\n","field_datum":"24.07.2017\n","field_newsletter":"VAT Newsletter 20\/2017"},{"title":"Tax Compliance = Internal Control System","nid":"5213","body":"Great uncertainty surrounds the determination that there is need for amendment: Is one required to submit an effective self-disclosure in accordance with sec. 371 General Fiscal Code or is a simple amendment in accordance with sec. 153 General Fiscal Code sufficient? Many questions remain unanswered which has resulted in significant irritation for practitioners and their clients alike. The Ministry of Finance has now gone some way in clarifying the Fiscal Code Application Decree. The Ministry\u2019s message: Companies which have implemented an internal control system will be in a better position\u2026","field_datum":"02.06.2016\n","field_newsletter":"VAT Newsletter 15\/2016"}]

[{"nid":"5343","field_eventlinktext":"Tax Compliance in gemeinn\u00fctzigen und \u00f6ffentlichen Einrichtungen (Einsteiger) \u2013Grundlagen und Aufbau eines TCMS","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/tax-compliance-in-gemeinnuetzigen-und-oeffentlichen-einrichtungen-einsteiger-grundlagen-und-aufbau-eines-tcms","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nMatthias Menebr\u00f6cker, LL.M.\n\n","field_datum":"16.06.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5343","field_eventlinktext":"Tax Compliance in gemeinn\u00fctzigen und \u00f6ffentlichen Einrichtungen (Einsteiger) \u2013Grundlagen und Aufbau eines TCMS","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/tax-compliance-in-gemeinnuetzigen-und-oeffentlichen-einrichtungen-einsteiger-grundlagen-und-aufbau-eines-tcms","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nMatthias Menebr\u00f6cker, LL.M.\n\n","field_datum":"16.06.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5344","field_eventlinktext":"Tax Compliance in gemeinn\u00fctzigen und \u00f6ffentlichen Einrichtungen (Fortgeschrittene) - Risikoanalyse und Kontrollma\u00dfnahmen","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/tax-compliance-in-gemeinnuetzigen-und-oeffentlichen-einrichtungen-fortgeschrittene-risikoanalyse-und-kontrollmassnahmen","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nMatthias Menebr\u00f6cker, LL.M.\n\n","field_datum":"14.09.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5344","field_eventlinktext":"Tax Compliance in gemeinn\u00fctzigen und \u00f6ffentlichen Einrichtungen (Fortgeschrittene) - Risikoanalyse und Kontrollma\u00dfnahmen","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/tax-compliance-in-gemeinnuetzigen-und-oeffentlichen-einrichtungen-fortgeschrittene-risikoanalyse-und-kontrollmassnahmen","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nMatthias Menebr\u00f6cker, LL.M.\n\n","field_datum":"14.09.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5389","field_eventlinktext":"E-Rechnungspflicht bei gemeinn\u00fctzigen Vereinen und K\u00f6rperschaften des \u00f6ffentlichen Rechts","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/e-rechnungspflicht-bei-gemeinnuetzigen-vereinen-und-koerperschaften-des-oeffentlichen-rechts","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nMatthias Menebr\u00f6cker, LL.M.\n\n","field_datum":"03.11.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5389","field_eventlinktext":"E-Rechnungspflicht bei gemeinn\u00fctzigen Vereinen und K\u00f6rperschaften des \u00f6ffentlichen Rechts","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/e-rechnungspflicht-bei-gemeinnuetzigen-vereinen-und-koerperschaften-des-oeffentlichen-rechts","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nMatthias Menebr\u00f6cker, LL.M.\n\n","field_datum":"03.11.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5432","field_eventlinktext":"Umsatzsteuerrechtliche Organschaft bei K\u00f6rperschaften des \u00f6ffentlichen Rechts","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/umsatzsteuerrechtliche-organschaft-bei-koerperschaften-des-oeffentlichen-rechts","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nMatthias Menebr\u00f6cker, LL.M.\n\n","field_datum":"14.12.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5432","field_eventlinktext":"Umsatzsteuerrechtliche Organschaft bei K\u00f6rperschaften des \u00f6ffentlichen Rechts","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/umsatzsteuerrechtliche-organschaft-bei-koerperschaften-des-oeffentlichen-rechts","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nMatthias Menebr\u00f6cker, LL.M.\n\n","field_datum":"14.12.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5505","field_eventlinktext":"Tax Compliance Management System: Grundlagen und Umsetzung in der Praxis","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/tax-compliance-management-system-grundlagen","field_referent":"\nDr. Kristina Echterfeld, LL.M.\n\n, \nProfessor Dr. Thomas K\u00fcffner\n\n","field_datum":"17.06.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/tax-compliance-management-system-grundlagen"},{"nid":"5505","field_eventlinktext":"Tax Compliance Management System: Grundlagen und Umsetzung in der Praxis","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/tax-compliance-management-system-grundlagen","field_referent":"\nDr. Kristina Echterfeld, LL.M.\n\n, \nProfessor Dr. Thomas K\u00fcffner\n\n","field_datum":"17.06.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/tax-compliance-management-system-grundlagen"},{"nid":"5505","field_eventlinktext":"Tax Compliance Management System: Grundlagen und Umsetzung in der Praxis","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/tax-compliance-management-system-grundlagen","field_referent":"\nDr. Kristina Echterfeld, LL.M.\n\n, \nProfessor Dr. Thomas K\u00fcffner\n\n","field_datum":"24.06.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/tax-compliance-management-system-umsetzung-in-der-praxis"},{"nid":"5505","field_eventlinktext":"Tax Compliance Management System: Grundlagen und Umsetzung in der Praxis","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/tax-compliance-management-system-grundlagen","field_referent":"\nDr. Kristina Echterfeld, LL.M.\n\n, \nProfessor Dr. Thomas K\u00fcffner\n\n","field_datum":"24.06.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/tax-compliance-management-system-umsetzung-in-der-praxis"},{"nid":"5506","field_eventlinktext":"Verfahrensdokumentation: Vom Pflichtdokument zum Mehrwert f\u00fcr Prozesse und internes Kontrollsystem","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/verfahrensdokumentation-vom-pflichtdokument-zum-mehrwert-fuer-prozesse-und-internes-kontrollsystem","field_referent":"\nDr. Kristina Echterfeld, LL.M.\n\n, \nFabrice Voigt\n\n","field_datum":"30.06.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5506","field_eventlinktext":"Verfahrensdokumentation: Vom Pflichtdokument zum Mehrwert f\u00fcr Prozesse und internes Kontrollsystem","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/verfahrensdokumentation-vom-pflichtdokument-zum-mehrwert-fuer-prozesse-und-internes-kontrollsystem","field_referent":"\nDr. Kristina Echterfeld, LL.M.\n\n, \nFabrice Voigt\n\n","field_datum":"30.06.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":""}]

[{"title":"Procedural documentation","nid":"5189","view_node":"\/en\/procedural-documentation"}]

[{"title":"Federal Court of Justice: Monthly\/quarterly VAT returns and annual VAT returns are considered separate acts","nid":"5475","body":"The German Federal Court of Justice (BGH) recently ruled that monthly\/quarterly VAT returns and the annual VAT return are separate procedural acts. This change in the BGH\u2019s jurisprudence has practical implications for VAT compliance, including the VAT reporting process, corrections, and the documentation of the VAT return preparation process. Amendments to correct errors that become apparent later should no longer be made in the annual VAT return or in the monthly VAT return for December. Instead, each incorrect monthly\/quarterly VAT return should be amended immediately. Internal control\u2026","field_datum":"06.03.2026\n","field_newsletter":"VAT Newsletter 14\/2026"},{"title":"\u201cRetroactive\u201d input VAT deduction, provided the invoice is available at the time the VAT return is filed","nid":"5468","body":"From a long standing German practical perspective, it has been undisputed that input VAT may only be claimed after the supply of goods or services has been received and only in the VAT return period during which the corresponding invoice was received. Although, according to the settled case law of the ECJ, the invoice merely constitutes a formal requirement, compliance with this requirement has nevertheless been regarded as indispensable for the exercise of the right to deduct input VAT. In its recent judgment in Dyrektor Krajowej Informacji Skarbowej (case T 689\/24), the General Court has\u2026","field_datum":"16.02.2026\n","field_newsletter":"VAT Newsletter 10\/2026"},{"title":"Templates for VAT returns 2026: Impact on corrections and voluntary disclosures","nid":"5461","body":"With its letter dated 29 December 2025, the German Federal Ministry of Finance published the official templates of the VAT returns and the advance payment procedure for 2026. The new code number 500 requires supplementary information to be provided in the VAT return by allocating the declaration to one of four categories. The new code number 500 entails both opportunities and risks and has implications for the submission of corrections and voluntary disclosures.\n","field_datum":"04.02.2026\n","field_newsletter":"VAT Newsletter 09\/2026"},{"title":"Triangular Transactions in Focus: General Court Rejects German Tax Authority\u2019s View","nid":"5418","body":"In VAT practice, a well-known risk persists: Member States interpret the conditions for the simplification of triangular transactions differently. Some only apply the rule if exactly three parties are involved. The German tax administration is more flexible: more than three parties may participate \u2013 but the simplification applies only to the last three taxable persons in the chain (sec. 25b para. 2 of the German Administrative VAT Guidelines). Neither restriction can be found in the wording of the EU VAT Directive. Are these limitations even permissible? The General Court makes it clear in\u2026","field_datum":"08.12.2025\n","field_newsletter":"VAT Newsletter 48\/2025"},{"title":"ECJ: scope of necessary checks and attribution of knowledge of tax evasion in supply chains","nid":"405","body":"Time and again, the tax authorities have denied input VAT deductions to taxable persons because they should have known, had they exercised due diligence, that they were participating in tax evasion with their supplies. In this context, the ECJ has now ruled that taxable persons are not required to carry out complex and comprehensive checks on their business partners, such as those that can normally only be performed by the tax administration (judgment of 01.12.2022 \u2013 C-512\/21 \u2013 Aquila Part Prod Com). At the same time, however, the ECJ held that taxable persons must accept responsibility for\u2026","field_datum":"09.12.2022\n","field_newsletter":"VAT Newsletter 51\/2022"},{"title":"Self-disclosure: Prohibition of compensation and surcharge","nid":"5251","body":"The effectiveness of a voluntary self-disclosure depends on the payment of a surcharge; even from evasion amounts of as little as EUR 25,000. The legislature has, as from 1 January 2015, once again increased the amount to be paid. According to the fiscal authorities, the surcharge is to be paid, in full, by each accomplice. It is irrelevant whether the accomplice has gained a personal benefit from the act of evasion. Furthermore, VAT liability and input VAT deduction are not offset for the purposes of the assessment of the surcharge. For this reason, a heavy penalty might be due, even if\u2026","field_datum":"16.04.2015\n","field_newsletter":"VAT Newsletter 13\/2015"}]

[{"nid":"5505","field_eventlinktext":"Tax Compliance Management System: Grundlagen und Umsetzung in der Praxis","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/tax-compliance-management-system-grundlagen","field_referent":"\nDr. Kristina Echterfeld, LL.M.\n\n, \nProfessor Dr. Thomas K\u00fcffner\n\n","field_datum":"17.06.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/tax-compliance-management-system-grundlagen"},{"nid":"5505","field_eventlinktext":"Tax Compliance Management System: Grundlagen und Umsetzung in der Praxis","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/tax-compliance-management-system-grundlagen","field_referent":"\nDr. Kristina Echterfeld, LL.M.\n\n, \nProfessor Dr. Thomas K\u00fcffner\n\n","field_datum":"17.06.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/tax-compliance-management-system-grundlagen"},{"nid":"5505","field_eventlinktext":"Tax Compliance Management System: Grundlagen und Umsetzung in der Praxis","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/tax-compliance-management-system-grundlagen","field_referent":"\nDr. Kristina Echterfeld, LL.M.\n\n, \nProfessor Dr. Thomas K\u00fcffner\n\n","field_datum":"24.06.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/tax-compliance-management-system-umsetzung-in-der-praxis"},{"nid":"5505","field_eventlinktext":"Tax Compliance Management System: Grundlagen und Umsetzung in der Praxis","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/tax-compliance-management-system-grundlagen","field_referent":"\nDr. Kristina Echterfeld, LL.M.\n\n, \nProfessor Dr. Thomas K\u00fcffner\n\n","field_datum":"24.06.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/tax-compliance-management-system-umsetzung-in-der-praxis"}]

[{"title":"Criminal statute of limitations","nid":"5148","view_node":"\/en\/criminal-statute-limitations"},{"title":"Reckless tax evasion pursuant to Section 378 of the German Fiscal Code (AO)","nid":"5150","view_node":"\/en\/reckless-tax-evasion-pursuant-section-378-german-fiscal-code-ao"},{"title":"Sections 30 and 130 of the Act on Regulatory Offences (OWiG) - corporate liability for tax offences","nid":"5328","view_node":"\/en\/sections-30-and-130-act-regulatory-offences-owig-corporate-liability-tax-offences"},{"title":"Tax evasion pursuant to sec. 370 of the German Fiscal Code (AO)","nid":"5149","view_node":"\/en\/tax-evasion-pursuant-sec-370-german-fiscal-code-ao"}]

[{"title":"Environmental and packaging tax obligations in Hungary and Poland as of July 2023","nid":"5090","body":"Our eastern neighbours, Hungary and Poland, are now also tightening the reins on environmental regulations and the avoidance of single-use plastics. As early as July 2023, extended producer liability, green taxes and obligations arising from the implementation of the EU Single-Use Plastics Directive will take effect. Foreign entrepreneurs and web shops that place packaging or certain products qualified as environmentally harmful on the market in Hungary and Poland must now comply with these obligations.\n","field_datum":"26.06.2023\n","field_newsletter":"VAT Newsletter 27\/2023"},{"title":"Plastic tax now also in Germany \u2013 EWKFondsG (Single-use Plastic Funds Act)","nid":"369","body":"To-go cups, salad bowls, balloons, cigarette butts and fireworks have one thing in common - they are made of single-use plastic and far too often end up in streets, parks or bodies of water after use. Even the extremely costly collection by cities and municipalities does not achieve a complete ridding of the environment of single-use plastic. On 15.05.2023, the German version of plastic taxation was published as Einwegkunststofffondsgesetz (Single-Use Plastic Fund Act). Companies should use the next few months to check whether they are affected and what preparations they need to make until\u2026","field_datum":"22.05.2023\n","field_newsletter":"VAT Newsletter 24\/2023"},{"title":"Plastic Packaging Taxes - an overview","nid":"409","body":"There is a consensus that unnecessary plastic waste must be urgently avoided and - where plastic remains unavoidable - as much of it as possible must be recycled. To encourage business to achieve these goals, taxes and levies on plastic packaging are increasingly arising. German entrepreneurs are also subject to taxes\/levies in many EU Member States or third countries under a wide variety of conditions. Our current newsletter provides an overview of plastic packaging taxes and levies with similar objectives.\n","field_datum":"29.11.2022\n","field_newsletter":"VAT Newsletter 47\/2022"},{"title":"A look across the border","nid":"457","body":"+++ EU member states take measures to fight inflation +++ CROATIA lowers VAT rates on various everyday goods +++ FRANCE grants transitional period for import VAT declaration and obtains authorization to introduce e-invoicing +++ POLAND temporarily lowers VAT rates on food, beverages and agricultural products +++ ROMANIA publishes list of goods, for which e-invoices must be issued +++ SERBIA further postpones mandatory use of e-invoices +++ SLOVENIA introduces reverse charge +++ UNITED KINGDOM to introduce plastic tax in April 2022 +++\n","field_datum":"11.03.2022\n","field_newsletter":"VAT Newsletter 08\/2022"},{"title":"Evidence of witness for intra-Community supplies?","nid":"5244","body":"Taxable persons who wish to carry out a zero-rated intra-Community supply of goods must provide proof thereof. Basically, the proof has to be formal in nature, specifically documentary and accounting evidence. In the Federal Fiscal Court\u2019s view (judgment of 19 March 2015 \u2013 V R 14\/14) evidence provided by a witness is accepted only in exceptional cases. Above all, this decision will have an impact on legal disputes.\n","field_datum":"25.09.2015\n","field_newsletter":"VAT Newsletter 20\/2015"}]

[{"nid":"5409","field_eventlinktext":"Modul: Environmental Taxes","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/modul-environmental-taxes","field_referent":"\nDr. Atanas Mateev\n\n, \nJasmin Lindner\n\n","field_datum":"17.09.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"Einf\u00fchrung in die Umweltbesteuerung (Teil 1) ","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/einfuehrung-in-die-umweltbesteuerung-teil-1"},{"nid":"5409","field_eventlinktext":"Modul: Environmental Taxes","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/modul-environmental-taxes","field_referent":"\nDr. Atanas Mateev\n\n, \nJasmin Lindner\n\n","field_datum":"17.09.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"Einf\u00fchrung in die Umweltbesteuerung (Teil 1) ","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/einfuehrung-in-die-umweltbesteuerung-teil-1"},{"nid":"5409","field_eventlinktext":"Modul: Environmental Taxes","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/modul-environmental-taxes","field_referent":"\nDr. Atanas Mateev\n\n, \nJasmin Lindner\n\n","field_datum":"24.09.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"Verpackungssteuergesetz Grundz\u00fcge (Teil 2)","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/verpackungssteuergesetz-grundzuege-teil-2"},{"nid":"5409","field_eventlinktext":"Modul: Environmental Taxes","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/modul-environmental-taxes","field_referent":"\nDr. Atanas Mateev\n\n, \nJasmin Lindner\n\n","field_datum":"24.09.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"Verpackungssteuergesetz Grundz\u00fcge (Teil 2)","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/verpackungssteuergesetz-grundzuege-teil-2"},{"nid":"5409","field_eventlinktext":"Modul: Environmental Taxes","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/modul-environmental-taxes","field_referent":"\nDr. Atanas Mateev\n\n, \nJasmin Lindner\n\n","field_datum":"29.09.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"Einwegkunststofffondsgesetz Grundz\u00fcge (Teil 3)","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/einwegkunststofffondsgesetz-grundzuege-teil-3"},{"nid":"5409","field_eventlinktext":"Modul: Environmental Taxes","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/modul-environmental-taxes","field_referent":"\nDr. Atanas Mateev\n\n, \nJasmin Lindner\n\n","field_datum":"29.09.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"Einwegkunststofffondsgesetz Grundz\u00fcge (Teil 3)","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/einwegkunststofffondsgesetz-grundzuege-teil-3"},{"nid":"5409","field_eventlinktext":"Modul: Environmental Taxes","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/modul-environmental-taxes","field_referent":"\nDr. Atanas Mateev\n\n, \nJasmin Lindner\n\n","field_datum":"08.10.2026\n","field_datum_bis":"","field_ort":"Online-Seminar","field_seminarbeschreibung":"Umweltsteuern in der EU (Teil 4)","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/umweltsteuern-in-der-eu-teil-4"},{"nid":"5409","field_eventlinktext":"Modul: Environmental Taxes","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/modul-environmental-taxes","field_referent":"\nDr. Atanas Mateev\n\n, \nJasmin Lindner\n\n","field_datum":"08.10.2026\n","field_datum_bis":"","field_ort":"Online seminar","field_seminarbeschreibung":"Umweltsteuern in der EU (Teil 4)","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/umweltsteuern-in-der-eu-teil-4"}]

[{"title":"Packaging Act (VerpackG)","nid":"5423","view_node":"\/en\/packaging-act-verpackg"},{"title":"Single-Use Plastics Fund Act (EWKFondsG)","nid":"5422","view_node":"\/en\/single-use-plastics-fund-act-ewkfondsg"}]

[{"title":"Sales mark-ups for group insurance contracts: IPT, VAT or VAT exempt?","nid":"220","body":"Sales mark-ups for group insurance policies may be subject to Insurance Premium Tax (IPT), but do not have to be. In a recently published judgement, the Fiscal Court K\u00f6ln commented on the issue of IPT on sales mark-ups and opposed the tax authorities view. The IPT for sales mark-ups was rejected. Now it is up to the Federal Fiscal Court. After its last ruling from 2016 concerning sales mark-ups, the Federal Fiscal Court will now have the opportunity to provide more clarity for taxpayers.\n","field_datum":"08.05.2024\n","field_newsletter":"VAT Newsletter 22\/2024"},{"title":"Insurance Premium Tax on guarantee commitments: Tax authorities provide further guidance","nid":"377","body":"As from 1 January 2023, the German tax authorities no longer treat guarantee commitments against payment as subject to VAT but instead as subject to Insurance Premium Tax. The tax authorities developed this perspective following the Federal Fiscal Court\u2019s ruling of 14 November 2018 (XI R 16\/17), which has resulted in many uncertainties. Recently, new interpretive FAQs were published by the tax authorities. While some statements surprise, other issues remain unclear. Unfortunately, the FAQs do not provide the legal certainty many had hoped for.\n","field_datum":"20.03.2023\n","field_newsletter":"VAT Newsletter 16\/2023"},{"title":"German Federal Ministry of Finance on warranty commitments: subject to VAT or insurance tax?","nid":"492","body":"Warranty commitments are a common instrument used in sales promotion. Since they are on the borderline between VAT and insurance tax, they are also a hot topic from a tax perspective. In particular, warranty commitments in the car trade have become well-known, due to the Federal Fiscal Court having taken a number of decisions in this area in recent years. In addition, the Federal Central Tax Office, which is responsible for insurance tax, has also taken a special interest in cases concerning warranty commitments as a field of examination. Uncertainty has therefore been considerable over the\u2026","field_datum":"19.05.2021\n","field_newsletter":"VAT Newsletter 18\/2021"}]

[]

[]

[{"title":"Court overturns customs practice: Provision of security in the amount of excise tax not required for suspension procedure","nid":"5345","body":"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.\n","field_datum":"22.10.2025\n","field_newsletter":"Customs Newsletter 12\/2025"},{"title":"New draft bill to amend the Energy and Electricity Tax Act \u2013 Part 2","nid":"5282","body":"The Federal Government is making a renewed attempt to amend electricity and energy tax law following the failure of the 2024 draft. The amendments to electricity tax law include, among other things, the introduction of clear guidelines for bidirectional charging of electric vehicles, the extension of tax exemption to electricity intended to maintain the ability to generate electricity, and the establishment of a relief rate for taxable persons in the manufacturing sector and in agriculture and forestry for an indefinite period. The law is scheduled to take effect on 1 January 2026.\n","field_datum":"02.09.2025\n","field_newsletter":"Customs Newsletter 10\/2025"},{"title":"New draft bill to amend the Energy and Electricity Tax Act \u2013 Part 1","nid":"5276","body":"The Federal Government is making a renewed attempt to amend electricity and energy tax law following the failure of the 2024 draft. The amendments to energy tax law include, among other things, the introduction of a definition for designer fuels, the application of the reduced tax rate to vegetable oils, the extension of tax-exempt use of energy products in watercraft, the alignment of tax exemptions for gaseous energy products with EU requirements, and the introduction of new notification obligations for taxpayers. The law is scheduled to take effect on 1 January 2026.\n","field_datum":"27.08.2025\n","field_newsletter":"Customs Newsletter 09\/2025"},{"title":"Fiscal Court: limits for customs administration when exempting electricity generated from renewable energy sources from electricity tax","nid":"249","body":"In electricity tax law, the concept of \u201cinstallation\u201d is an ongoing source of debate. Most recently, the D\u00fcsseldorf Fiscal Court (judgement of 21 February 2024 (4 K 1324\/22 VSt)) had to deal with this issue in the context of the electricity tax exemption for electricity generated from renewable energy sources. The end result of this being that, once again, limits have been set for the customs administration.\n","field_datum":"06.05.2024\n","field_newsletter":"Customs Newsletter 03\/2024"},{"title":"Excise duty: Important changes as from 13 February 2023 due to the 7th Act Amending the Acts On Excise Duties","nid":"539","body":"Important changes in excise duty law come into force on 13 February 2023. The so-called Excise Movement and Control System (EMCS) has now been extended to cover the movement of excise goods that are released for consumption between Member States. Minor procedural deviations in the excise duty suspension procedure will now no longer necessarily lead to the chargeability of excise duty. In the case of distance sales of excise goods, the regulations on the chargeability of excise duties have now changed, making it easier for distance sellers from other EU countries to enter the German market.\n","field_datum":"13.02.2023\n","field_newsletter":"Customs Newsletter 01\/2023"},{"title":"Tobacco tax on substitutes for manufactured tobacco as from 1 July 2022","nid":"541","body":"On 1 July 2022 another important change in the tobacco tax sector came into force. Substitutes for manufactured tobacco, which were previously not subject to tobacco tax in Germany, are taxable as from 1 July 2022. This applies, in particular, to liquids for e-cigarettes, the market for which is ever-increasing. Under certain conditions, tobacco tax will be due on these liquids, even if they do not contain any nicotine. Those taxable persons concerned will, consequently, be faced with new challenges.\n","field_datum":"04.07.2022\n","field_newsletter":"Customs Newsletter 03\/2022"},{"title":"No extinguishment of import VAT and excise duties upon extinguishment of customs debts","nid":"542","body":"In practice, the lack of deductibility of irregular import VAT often leads to a final VAT burden falling upon the companies involved. The remedy could, in certain cases, be the analogous application of the customs law provision on the extinguishment of import duties. However, the ECJ has, in a recent decision, now rejected this.\n","field_datum":"24.05.2022\n","field_newsletter":"Customs Newsletter 02\/2022"},{"title":"German Bundestag decides on higher tobacco tax \u2013nicotine-free products also taxable in future","nid":"544","body":"The planned modernisation of the German Tobacco Tax law has now been a topic of debate for many months. On 11 June 2021, during the course of an overnight meeting, the German Bundestag passed far-reaching amendments to the Tobacco Tax Act by means of the so-called Tobacco Tax Modernisation Act. From 1 January 2022, cigarettes, water pipe tobacco and so-called heat-not-burn products will be taxed at much higher rates. As from 1 July 2022, the substances for so-called e-cigarettes will also be subject to tobacco taxation, even if they do not contain any nicotine.\n","field_datum":"23.06.2021\n","field_newsletter":"Customs Newsletter 02\/2021"},{"title":"Brexit: Movement of excise goods as from 1 January 2021","nid":"547","body":"Upon the expiry of the agreed Brexit transition period on 31 December 2020, EU legislation on excise duties will no longer apply in the United Kingdom (UK). It will no longer be possible to dispatch or receive excise goods directly to and from the UK. In future, such transactions will have to comply with customs formalities, as well as with EU and UK excise legislation. In this newsletter you will find out what the UK excise duty rules, applicable as from 1 January 2021, will mean for companies established in the EU.\n","field_datum":"05.11.2020\n","field_newsletter":"Customs Newsletter 07\/2020"}]

[{"nid":"5503","field_eventlinktext":"Das 1x1 der Lagerhaltung (Zoll-, Umsatzsteuer- und Verbrauchsteuerlager)","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/das-1x1-der-lagerhaltung-zoll-umsatzsteuer-und-verbrauchsteuerlager","field_referent":"\nDr. Patrik Deutsch\n\n, \nChristoph Hartge\n\n","field_datum":"21.10.2026\n","field_datum_bis":"","field_ort":"Online-Seminare","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5503","field_eventlinktext":"Das 1x1 der Lagerhaltung (Zoll-, Umsatzsteuer- und Verbrauchsteuerlager)","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/das-1x1-der-lagerhaltung-zoll-umsatzsteuer-und-verbrauchsteuerlager","field_referent":"\nDr. Patrik Deutsch\n\n, \nChristoph Hartge\n\n","field_datum":"21.10.2026\n","field_datum_bis":"","field_ort":"Online seminare","field_seminarbeschreibung":"","field_seminarlink":""}]

[{"title":"Excise duties: definition, types and significance","nid":"5151","view_node":"\/en\/excise-duties-definition-types-and-significance"},{"title":"Procedural","nid":"273","view_node":"\/en\/procedural"}]

[{"title":"U.S. customs tariffs remain under review: Court of International Trade questions sec. 122 customs tariffs ","nid":"5522","body":"The U.S. Court of International Trade (CIT) had ruled that the tariffs imposed under the IEEPA were unlawful. That decision had most recently been upheld by the U.S. Supreme Court. Now, the CIT is also challenging the tariffs imposed under Section 122 of the Trade Act. Two of the three judges held that a trade deficit was not sufficient to meet the requirements for imposing the tariffs.\n","field_datum":"19.05.2026\n","field_newsletter":"Customs Newsletter 05\/2026"},{"title":"U.S. Customs and Border Protection launches refund process for IEEPA customs duties ","nid":"5509","body":"Following the US Supreme Court\u2019s ruling that President Donald Trump\u2019s IEEPA customs tariffs were unlawful (KMLZ Customs Newsletter 03 | 2026), US Customs is now proceeding with a large-scale refund process. Businesses can submit and calculate their claims online. Refunds will then be issued collectively for all affected importations of goods.\n","field_datum":"24.04.2026\n","field_newsletter":"Customs Newsletter 04\/2026"},{"title":"Federal Ministry of Finance\u2019s letter on the VAT exemption for supplies preceding an importation","nid":"5502","body":"Mit Schreiben vom 09.04.2026 konkretisiert das BMF umfassend die Steuerbefreiung f\u00fcr die einer Einfuhr vorangehenden Lieferungen. Auch der UStAE wurde grundlegend \u00fcberarbeitet. Die zahlreichen zollrechtlichen Erl\u00e4uterungen schaffen mehr Rechtssicherheit bei Einfuhrlieferungen und besonderen Zollverfahren. Kritisch ist jedoch die erstmalige Einschr\u00e4nkung der Zolllagerregelung f\u00fcr bestimmte Lieferungen an Endabnehmer. Wir ordnen die Neuregelungen ein und zeigen, worauf Unternehmen jetzt achten m\u00fcssen.\n","field_datum":"17.04.2026\n","field_newsletter":"VAT Newsletter 20\/2026"},{"title":"US Supreme Court overturns US customs tariffs: IEEPA not a suitable legal basis","nid":"5472","body":"In a judgment dated 20 February 2026, the US Supreme Court declared large parts of the customs tariffs introduced by President Trump during his second term to be unlawful. The International Emergency Economic Powers Act (IEEPA) does not provide any legal basis for such regulations. The White House has already announced that it will reintroduce customs tariffs on other legal grounds. Companies that have paid customs duties in the US in the past can still expect refunds.\n","field_datum":"24.02.2026\n","field_newsletter":"Customs Newsletter 03\/2026"},{"title":"Entry into force of the EU-Mercosur agreement remains uncertain \u2013 will it be provisionally applied?","nid":"5463","body":"On 17 January 2026, following 26 years of negotiations, the EU and the Mercosur countries Argentina, Brazil, Paraguay and Uruguay signed a Partnership and Trade Agreement. Its entry into force, however, remains uncertain. The ECJ is currently reviewing its compatibility with Union law. It therefore remains unclear when, and indeed whether, the world\u2019s largest free trade area will be established.\n","field_datum":"06.02.2026\n","field_newsletter":"Customs Newsletter 02\/2026"},{"title":"EU considers export duties and tariff quotas for aluminium scrap","nid":"5450","body":"At the end of December 2025, the EU Commission announced that it would be discussing export duties and tariff quotas for aluminium scrap. A concrete proposal is to be announced in the second quarter of 2026. Export duties are payable by the person identified as the declarant of the export declaration. As long as tariff quotas have sufficient capacity, export duties can be avoided.\n","field_datum":"22.01.2026\n","field_newsletter":"Customs Newsletter 01\/2026"},{"title":"E-Commerce in 2026: Adjustments for consignments from third countries","nid":"5449","body":"The e-commerce business involving goods shipments from third countries has been booming for years and continues to grow steadily. Many non-EU suppliers take advantage of the high volume of consignments to engage in what can only be described as tax evasion. In response, both the EU and individual Member States have adopted measures in recent months to counter this trend. These regulations, however, affect all e-commerce businesses that deliver goods from third countries to customers in the EU \u2013 regardless of whether they are established, within or outside the EU.\n","field_datum":"20.01.2026\n","field_newsletter":"VAT Newsletter 05\/2026"},{"title":"Section 21b of the German VAT Act: special provisions for the use of centralised clearance","nid":"5441","body":"On 1 January 2026, the new sec. 21b of the German VAT Act entered into force. It regulates where import VAT is incurred when using the centralised clearance for imports. In this case, customs duties and import VAT are often incurred in different Member States. Under certain circumstances, an additional VAT return for import VAT may be required in addition to the customs declaration.\n","field_datum":"13.01.2026\n","field_newsletter":"VAT Newsletter 02\/2026"},{"title":"EU announces end of EUR 150 customs duty exemption threshold and introduction of flat rate of customs duty of EUR 3","nid":"5434","body":"The finance ministers of the EU Member States have agreed on putting an early end to the EUR 150 exemption threshold for import duties. The final abolition is to take place with the introduction of the EU Customs Data Hub on 1 January 2028. As from 1 July 2026, a flat rate customs duty of EUR 3 is to come into force on a transitional basis. The regulation is aimed at addressing the undesirable developments of recent years, particularly in the e-commerce sector. The regulation focuses primarily on consignments of goods from China.\n","field_datum":"19.12.2025\n","field_newsletter":"Customs Newsletter 14\/2025"},{"title":"ECJ on the relevant sale for determining the transaction value of goods","nid":"5414","body":"Der EuGH hat am 30.10.2025 zwei Entscheidungen zum Transaktionswert von Waren bei der Einfuhr in das Zollgebiet der Union gef\u00e4llt (Rs. C-500\/24 \u2013 Massimo Dutti und Rs. C-348\/24 \u2013 Logista). Die Entscheidungen behandeln zwei sehr \u00e4hnliche F\u00e4lle, kommen aber zu unterschiedlichen Ergebnissen. Im Mittelpunkt steht die Frage, welcher Verkauf der ma\u00dfgebliche f\u00fcr die Bestimmung des Transaktionswertes ist.\n","field_datum":"02.12.2025\n","field_newsletter":"Customs Newsletter 13\/2025"}]

[{"nid":"5503","field_eventlinktext":"Das 1x1 der Lagerhaltung (Zoll-, Umsatzsteuer- und Verbrauchsteuerlager)","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/das-1x1-der-lagerhaltung-zoll-umsatzsteuer-und-verbrauchsteuerlager","field_referent":"\nDr. Patrik Deutsch\n\n, \nChristoph Hartge\n\n","field_datum":"21.10.2026\n","field_datum_bis":"","field_ort":"Online-Seminare","field_seminarbeschreibung":"","field_seminarlink":""},{"nid":"5503","field_eventlinktext":"Das 1x1 der Lagerhaltung (Zoll-, Umsatzsteuer- und Verbrauchsteuerlager)","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/das-1x1-der-lagerhaltung-zoll-umsatzsteuer-und-verbrauchsteuerlager","field_referent":"\nDr. Patrik Deutsch\n\n, \nChristoph Hartge\n\n","field_datum":"21.10.2026\n","field_datum_bis":"","field_ort":"Online seminare","field_seminarbeschreibung":"","field_seminarlink":""}]

[{"title":"Customs organization","nid":"5335","view_node":"\/en\/customs-organization"},{"title":"Customs tariff","nid":"5332","view_node":"\/en\/customs-tariff"},{"title":"Customs value ","nid":"5303","view_node":"\/en\/customs-value"},{"title":"Customs warehouse","nid":"5329","view_node":"\/en\/customs-warehouse"},{"title":"Import","nid":"5333","view_node":"\/en\/import"},{"title":"Import VAT","nid":"5327","view_node":"\/en\/import-vat"},{"title":"Incoterms\u00ae","nid":"5334","view_node":"\/en\/incoterms"},{"title":"Origin of goods and preferences","nid":"5330","view_node":"\/en\/origin-goods-and-preferences"},{"title":"Procedural","nid":"273","view_node":"\/en\/procedural"},{"title":"Processing traffic in customs law","nid":"5331","view_node":"\/en\/processing-traffic-customs-law"}]