In its judgment of 22 January 2020, BFH decided, in the context of the assessment of performance relationships in the course of the construction of a bioenergy park, that the retroactive effect of an invoice adjustment in the event of deduction of input VAT applies irrespective of whether the adjustment has an effect to the advantage or disadvantage of the beneficiary. The planning, delivery and installation of the own demand supply as well as the energy drainage were owed. Cancellation of an invoice together with the issuance of a new invoice replacing it may also have such retroactive effect. An invoice is also "incorrect"; within the meaning of § 31 para. 5 sentence 1 letter. b VATDV (Value Added Tax Implementing Regulation) if it has been completely reversed and the value added tax paid has been repaid in agreement with all parties involved. (BFH, Dec. of 22.01.2020 - Case No.: XI R 10/17)

On 29 June, the Commission adopted a proposal for a Directive on the planning safeguards law, which came into force in May 2020, introduced the tool of online consultation, initially limited to the duration of the restrictions imposed by the COVID-19 pandemic. In connection with the amendments to the WindSeeG adopted by the Federal Government today, the formal consultation of the authorities to be involved has been replaced by the publication of the relevant planning documents on the Internet (§ 6 para. 10, § 12 para. 2a, para. 4 sentences 2 and 3, § 47 para. 6 WindSeeG). A further step towards bringing administrative procedures into the digital age. And unlike the Planning Security Act, the tool of this online consultation is no longer tied to the effects of the COVID-19 pandemic.