On January 20 2022, the European Court of Justice (ECJ) issued its judgment in Case C-90/20, Apcoa Parking Danmark.
In this judgment, it was decided that certain control fees chargeable in the event of failure by the users of car parks to comply with the general terms and conditions for use of those car parks should be subject to VAT as these charges are regarded as remuneration for consideration.
Source International Tax Review
Latest Posts in "European Union"
- Comments on GC T-646/24: Simplification measure for triangular transactions applicable to fourth link in the chain
- Comments on T-643/24: Playing Music Without Required License Is a Taxable Service
- GC VAT Case T-363/25 (UNIX) – Order – VAT deductions can not be denied solely due to invoice trustworthiness if the underlying transactions occurred
- PEM Zone: Implementation Status and Legal Fragmentation of Revised Origin Rules from January 2026
- Innovative Customs Education Workshop Spurs Collaboration; Final Chance for Universities to Apply for EU Recognition
