The Federal Fiscal Court has expressed serious doubts about the lawfulness of the apportionment requirement for supplies of accommodation services. In justification, it refers to the ECJ submission of the V. Senate of the Federal Fiscal Court on the apportionment requirement for operating equipment. The decision on the suspension of execution thus brings fresh impetus to the discussion sparked by the ECJ judgment in the Stadion Amsterdam CV case as to whether the apportionment requirement for accommodation services is in conformity with EU law.
Source: kmlz.de
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