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germany

Deposit on cards, charged on transfer of electronic payment cards

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

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