02
2022
The Federal Ministry of Finance has offered welcome clarification concerning transactions in connection with weight accounts. The qualification as a “supply of goods” or “supply of services” depends upon the underlying transaction agreements. The Federal Ministry of Finance has also provided the practice with indications as to when a taxable supply of goods, a taxable supply of services or no taxable supply at all is to be assumed.
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01
2022
Since 1 July 2021, virtual and terrestrial slot games have been taxed differently. Terrestrial slot games continue to be subject to VAT, whereas virtual slot machine games are subject to the virtual slot games tax, which is based on the Racing Betting and Lottery Act. The Fiscal Court of Münster has now raised doubts about the legality of this unequal treatment in suspension of execution proceedings. For the industry sector, it remains to be seen how the Fiscal Courts will decide this issue in future main proceedings.
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