European Court of Justice criticizes Italian VAT amnesty
30. July 2025
Decision of the European Court of Justice on the Italian Value Added Tax Amnesty On July 17, 2008, the European Court of Justice (ECJ) delivered
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...Background to the European Court of Justice decision The tax relations of internationally operating groups have been the focus of European institutions for years. In
...Background of the Federal Constitutional Court’s decision on the child tax allowance 2014 By decision dated October 8, 2024 (Ref.: 2 BvL 3/17), the Federal
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...On January 23, 2025, the Hessian Fiscal Court (Ref. 3 K 663/24) confirmed that the new Hessian State Property Tax Act (HGrStG) meets constitutional requirements . Background
...By decision of May 8, 2024 (Ref. VIII R 9/23), the Federal Fiscal Court (BFH) has submitted to the Federal Constitutional Court the question of
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...As the digitalization of economic activities progresses, social media actors are increasingly coming into the focus of tax authorities. In North Rhine-Westphalia, the authorities have
...The tax investigation authorities in North Rhine-Westphalia are intensifying their actions against influential personalities from the internet: content creators, influencers, and digital entrepreneurs are increasingly
...Gift to Employees – Ruling of the Federal Fiscal Court on Tax Implications – Ref.: VI R 21/22 If a company gifts business shares
...Ruling of the Federal Fiscal Court dated July 31, 2024 – Ref. II R 20/22 When friends or family members grant each other loans,
...Shares in Investment Funds May Be Subject to Taxation When Moving Abroad When relocating one’s residence from Germany to another country, the so-called exit
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