New guidance published on VAT treatment of supplies via consignment stock

Global Tax Update:April 2016/Germany

The Regional Tax Administration Authority (OFD) of Frankfurt updated its guidance on the VAT treatment of supplies via consignment stock on December 15, 2015 to take into account several decisions of the lower tax courts (FG Niedersachsen, dated June 18, 2015; FG Hessen, dated August 25, 2015, as well as FG Duesseldorf dated November 6, 2015). (Global Tax Update:April 2016/Germany)

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This newsletter explains the following topics;

(1) OFD Frankfurt updates guidance following tax court decisions

(2) Deloitte’s comments

>> Click for Japanese [コンサイメントストックに係るVAT上のガイダンスを更新]

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