The Tax Court Thuringia regards the letting of car parking spaces to tenants of apartments to be a taxable supply. The judgement is not convincing in terms of content and contradicts the opinion of the tax authorities, as well as the case law of Germany’s highest tax court. If the Federal Fiscal Court follows the Tax Court Thuringia in the pending appeal proceedings, the ruling will be of considerable practical importance.
Source: KMLZ
Latest Posts in "Germany"
- VAT Triangular Transactions: Key Issues and Recent Case Law under Section 25b UStG
- Detailed Service Description Essential for Input Tax Deduction: FG Münster Ruling Highlights Invoice Requirements
- ECJ to Review General Court Ruling on VAT Deduction for Late Invoice Receipt
- VAT Liability of Damage Waiver Fees in Houseboat Rentals: Ancillary or Independent Service?
- VAT Registration in Germany 2026: Requirements, Process, and Key Tax Numbers Explained
