https://www.grantthornton.de/en/insights/2026/federal-fiscal-court-judgement-cash-basis-vat-and-voluntary-bookkeeping-section-20-of-the-vat-act/ Grant Thornton AG en 2026-10-12 Federal Fiscal Court judgement: Cash-basis VAT and voluntary bookkeeping (section 20 of the VAT Act) https://www.grantthornton.de/en/insights/2026/federal-fiscal-court-ruling-section-6b-of-the-income-tax-act---transfer-of-hidden-reserves-to-the-assets-of-a-partnership-limited-by-shares-kgaa/ Grant Thornton AG en 2026-10-12 Federal Fiscal Court ruling: Section 6b of the Income Tax Act - transfer of hidden reserves to the assets of a partnership limited by shares (“KGaA”)