Commentary on ECJ C-90/20 (Apcoa Parking) – Yet another case of VAT and compensation?

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

See also C-90/20 (Apcoa Parking) – Judgment – VAT due on controlling fees for violation of private parking regulations are subject to VAT