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VAT treatment of prize money that is dependent on placement (German Ministry of Finance (BMF) guidance of 27 May 2019)
In the guidance at hand, the German Ministry of Finance issued its opinion on the VAT treatment of prize money that is dependent on placement. Participation in a competition (horseracing, poker tournaments, etc.) only...
The German Federal Tax Court determined that “formal warnings” given by a copyright holder to enforce copyright-related injunctive relief against the party infringing the copyright are subject to VAT.