BFH rules on requirements for company addresses on Invoices
Global Tax Update:December 2015/Germany
In a decision dated 22 July 2015, Germany’s Federal Tax Court (BFH) ruled that merely using a P.O. box on an invoice does not meet the German VAT (Value Added Tax) invoicing requirements and, therefore, VAT taxpayers may not deduct input VAT from invoices that only display the supplier’s P.O. box address. (Global Tax Update:December 2015/Germany)
This newsletter explains the following topics;
- BFH rules on requirements for company addresses on Invoices
- Minimum shareholding for participation exemption for capital gains from the sale of shares unlikely to be introduced
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