The European Commission has launched a public consultation on its "One Stop Shop" project for suppliers to the general public to file one single, community-wide VAT return with their own tax office

The Supreme Tax Court has accepted the sale of a building three years after the event as an appropriate indication of the then market value where other factors point to lack of change in the interim.

The difficulty of obtaining finance for the SME sector was under the spotlight at a panel discussion at the International Bar Association's

Die Reform des europäischen Verbriefungsmarktes enthält richtige Ansätze, doch die erwartbaren Änderungen an den Verordnungen sind zu zaghaft. Mit dem Eintritt in das Trilog-Verfahren zwischen Kommission, Rat und Europäischem Parlament erreicht die Reform des europäischen Verbriefungsrechts ihre entscheidende Phase.

A foreign business with neither seat, place of management or branch in Germany may only appoint a fiscal representative to fulfil all German VAT obligations on its behalf and for its account where its only German sales are VAT-free and it has no input tax to be deducted. The fiscal representative may be anybody (person, firm or organisation) entitled to offer tax consulting services.

The finance ministry has published its draft bill to transpose various EU amendments and ECJ cases into national law whilst taking the opportunity to make a number of editorial changes.

The German police raided Deutsche Bank's Frankfurt headquarters and several of its other offices in Germany.

The European Commission has called for public comments on shareholders rights by December 16 in connection with a proposal to ensure shareholders have adequate rights of control over managements.

The ECJ has overturned the Council decision of November 2003 to suspend proceedings against Germany and France for their excessive budget deficits in 2003. The Commission is considering what action to take.

Is it Feasible for Employees Assigned to Germany to Remain on the Payroll of the Parent Company? PwC Frequently Asked Question.

The Supreme Tax Court has held that a loan from a domestic shareholder to a domestic subsidiary to fund a foreign PE is not a foreign transaction open to income adjustment under the transfer pricing rules.

The Supreme Tax Court has upheld the tax office' right to raise an estimated assessment on an employer for the "wages" withholding tax which he failed to deduct or account for. In so doing, the Court rejected the argument of the employer that the only remedy open to the tax office was to make him liable for the uncollected income taxes of the employees once these had been assessed.

In its September 25, 2018 judgement, the 4th Criminal Division of Berlin Court of Appeal ruled that Bitcoin trading is not punishable because Bitcoins are not a financial instrument within the meaning of the Banking Act.