Based on Franz Beckenbauer’s promotional statement of astonishment, one or two readers will ask themselves: “Yes, is it Christmas already?”. No, and so the judges of the Federal Administrative Court are more likely to belong to a minority who have currently dealt in detail with the nature of the Advent calendar in order to qualify its sale for VAT purposes. In its judgment of February 15, 2022 (A-2686/2020), the Federal Administrative Court made it clear that advent calendars are taxable at the standard tax rate, even if they are filled with sweets or food that benefit from the tax rate.
Source EY
