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Exemption of sec. 4 no. 13 German VAT Act contrary to EU law – a slap in the face of residential property owners

In its judgment of 17 December 2020 in the case WEG Tevesstraße (C-449/19), the ECJ ruled that the VAT exemption, in accordance with sec. 4 no. 13 of the German VAT Act, for certain supplies rendered by associations of residential property owners to their property owners is contrary to EU law. In the future, this VAT burden will lead to the worsening of the position of residential property owners, as compared to tenants and house owners.

Source: kmlz.de

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