For the requirement of a paid service, there must be a legal relationship between the service provider (here: the municipality) and the service recipient (here: the users of the suspension rope bridge), within the framework of which mutual services are exchanged, with the payment received from the service provider representing the actual equivalent value for the identifiable service provided to the recipient. The BFH confirmed this. He saw a direct connection to the provision of the suspension rope bridge in the collection of parking fees.
Source: bundesfinanzhof.de
