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Umsatzsteuer Newsletter 25/2022
VAT exempt transactions concerning payments and transfers in the case of “stadium payment cards”
Stadium visitors are sometimes not free to pay for their bratwurst (grilled sausage) and drinks using cash but instead must use a “stadium payment card”. But how is the deposit for the payment card, which has to be paid by the visitor, to be treated according to VAT law? In a recent decision, the Federal Fiscal Court dealt with a number of crucial considerations in this regard. Specifically, the supply for consideration and the VAT exemption of transactions with respect to payments and transfers made in connection with such deposit amounts.
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Umsatzsteuer Newsletter 24/2022
Are spa towns facing the end of input VAT deduction?
The German Federal Fiscal Court has referred various questions to the ECJ on the VAT treatment of spa towns. Unlike in other cases, these towns specifically aim for the status of a taxable person in order to benefit from input VAT deduction. With its referral, the German Federal Fiscal Court also seeks to clarify the question as to whether a supply for consideration can also exist if only a certain group of persons is obliged to pay a remuneration, which is of significance for all taxable persons.
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Umsatzsteuer Newsletter 23/2022
Federal Fiscal Court: Doubts about the lawfulness of the apportionment requirement for supplies of accommodation services
The Federal Fiscal Court has expressed serious doubts about the lawfulness of the apportionment requirement for supplies of accommodation services. In justification, it refers to the ECJ submission of the V. Senate of the Federal Fiscal Court on the apportionment requirement for operating equipment. The decision on the suspension of execution thus brings fresh impetus to the discussion sparked by the ECJ judgment in the Stadion Amsterdam CV case as to whether the apportionment requirement for accommodation services is in conformity with EU law.
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