The ECJ’s decision in baumgarten sports & more GmbH (see KMLZ VAT Newsletter 52/2018) served to provide the German Federal Fiscal Court with guidelines on the incurrence of VAT in payment by instalment transactions. The case concerned a professional football player agency. Nevertheless, the decision impacts on almost all businesses where payments by instalment agreements play a role. With the now published decision, the German Federal Fiscal Court follows the requirements set up by the ECJ. For taxable persons, recommendations for action concerning national practice can be drawn from this decision.
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