From a VAT perspective, who is the supplier to the end customer in the case of an in-app purchase? The app developer or the app store? From the ECJ’s point of view, it is the app store, unless it expressly acts on behalf of a third party. However, it should not be sufficient for the app store to merely refer to the app developer in the order confirmation for an assumption to be made that it is acting on behalf of a third party.

The legislator is serious about the draft 2025 Tax Amendment Act: eating out is set to become cheaper again, as from 1 January 2026. The (re)introduction of the reduced VAT rate is planned, at least for the supply of restaurant and catering services.

If import duties are levied in violation of Union law, the main customs office is obliged to refund additional interest. The interest claim already exists in cases of pure errors in the application of the law. The German Federal Fiscal Court consolidates its jurisprudence in this regard and clarifies that the legal issues surrounding the interest claim have, in principle, been settled.