+ VAT remission on gas or electricity supplies

+ Payment into an undisclosed bank account does not always constitute liability on the part of the recipient of the taxable supply

+ Share exchange in a capital increase from own funds breaks the time test

+ The SAC deviates from the GFD’s opinion on the acquisition of property „turnkey“ in favour of the VAT payer

+ Break time as working time

+ On the assessment of the timeliness of a submission made by e-mail