On 25 June 2020, the Federal Tax Administration (FTA) published a new first draft on the definition of practice in the consultative body.
The following draft was published:
- Draft Practical adjustments to the VAT Act Subject: Emission rights, guarantees of origin and other certificates; the deadline for comments is 27 July 2020, but the first draft will remain available after the practical consultation.
All drafts of the practical definitions of the VAT department are available here.