The reasons for the changes are, in particular, new case law and the legislative amendments on the changes to the low VAT rate for accommodation as of January 1, 2026
The judgment offers welcome practical guidelines. Whether there is a building site for VAT purposes is of major practical importance and must always be assessed on a case-by-case basis.
An easy-to-use reference work that will help businesses, institutions and organizations in their accounting practices. The tax rates, premiums and contributions for 2024 have been summarized for your ...
