On 19 May 2010, the Federal Cabinet (Bundesregierung) adopted a draft bill for an Annual Tax Act 2010 (Jahressteuergesetz 2010). The draft bill is still subject to approval by the Federal Parliament (Bundestag) and the Federal Council (Bundesrat). The draft bill will enter into force 1 day after its publication in the official gazette. However, the amendments related to VAT will ent…