Recent Developments in German Criminal Law and Their Impact on VAT Compliance

Journal
Meyer-Burow, J.; Stumm, O.
Germany
International VAT Monitor 2011 (Volume 22), No. 3
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In view of the recent tendency of German criminal courts and of the German legislator to adopt a stricter approach towards VAT offences, businesses should more diligently comply with their administrative obligations in the field of VAT, in particular if they are engaged in business transactions on a regular basis. In this article, the authors present details of the developments in Germany and of a recent judgment of the Court of Justice of the European Union supporting the German authorities.