HM Revenue and Customs (HMRC) has published additional guidance for UK micro and small businesses who supply digital services to consumers in other EU Member States. The Revenue and Customs brief tells them: how to comply with new VAT rules on
The federal tax court of Germany (Bundesfinanzhof – BFH) has changed its position on the rules for organizational integration of companies into value added tax (VAT) groups. As per the BFH, a consequence of a “merger into a single taxpayer” as
