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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)

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This newsletter explains the following topics;

  1. BFH rules on requirements for company addresses on Invoices
  2. Minimum shareholding for participation exemption for capital gains from the sale of shares unlikely to be introduced

 

>> Click for Japanese [ドイツ連邦税務裁判所がインボイスに記載する住所についての判断を示す ほか]

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