BFH, ruling of 26 January 2022, XI R 19/19 (XI R 12/17)
The BFH has concluded that in the case of a card deposit charged upon the transfer of electronic payment cards as part of a cashless payment system in stadiums, it is not a lump-sum (terminating as a result of the return of the card) compensation.
Source KPMG
Latest Posts in "Germany"
- Cross-border Care Services and VAT Exemption: BFH Allows Revision on Social Institution Recognition
- No VAT Deduction Despite Formal Invoices When Tax Fraud Indicators Present
- VAT Classification of Online Event Services Revenue – BMF Guidelines
- EU VAT Refund Applications for 2024 Must Be Filed by September 30, 2025
- Draft Tax Amendment Act 2025: Reduced VAT for Restaurants from January 2026
