The so-called Quick Fixes will come into force on 01.01.2020 and will lead to some changes of the VAT laws in the EU member states. There are a number of questions in doubt in this regard. The EU Commission therefore considers it necessary to publish guidelines in order to ensure uniform application within the EU. It has now published initial thoughts on the subject and asked the Member States for further comments.

France has asked the European Commission's VAT Committee for an opinion on the VAT treatment of recharging electric vehicles (so-called "e-charging"). The VAT Committee will give its opinion on whether e-charging constitutes a single supply and whether it is to be qualified as a supply of services or as a supply of electricity and also whether the ECJ jurisprudence in Auto Lease Holland and Vega International could be applicable to supplies made by EMPs. Once the opinion of the VAT Committee is published, conclusions could also be drawn as to how the supplies of entrepreneurs with a comparable business, such as fuel card issuers, are to be treated from a VAT perspective.

In its letter of 27.05.2019, the Federal Ministry of Finance comments on the VAT treatment of prize money and restricts the scope of the application of the principles established by the ECJ in the Baštová case. It is necessary to make a clear distinction between placement-dependent and placement-independent prize money. Hence, participants in such competitions are required to make a split of the prize money in future.