The European Court of Justice (ECJ) recently considered the issue of the VAT treatment of hosting services in a data centre. The issue was whether or […]
After receipt of notification of an administrative order there is normally one month’s time to appeal against this same administrative order (e.g. tax […]
From a VAT perspective, determining whether or not and where a permanent establishment (fixed establishment) exists has a material influence on the […]
Anyone who operates in the internet or on social networks as a multiplier for the dissemination of opinions and, thus, as a carrier for advertising […]
In part one of our series the main focus was on the issue of extinguishing a reserved right of usufruct in the context of gifting. In the following […]
The Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) issued a new circular under the heading: “Invoice correction with retroactive […]
With the autumn holidays we are approaching the end of the holiday season. The question that arises here is whether or not you would be entitled to […]
In a written living will you can specify, as a precaution, the medical interventions that should or should not be carried out in the event that you […]
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