The Luxembourg company Navitours offers tourist cruises on a part of the Moselle that falls under the joint sovereignty of Germany and Luxembourg (hereinafter: German-Luxembourg condominium). Because of that status, those activities had for many years been deemed by the Luxembourg tax authorities to fall outside the scope of the VAT legislation, so that it had not claimed payment of that tax on the price of the sale of tickets for the carriage of passengers by Navitours. Following a judgment by the Luxembourg court that VAT on passenger transport services in the German-Luxembourg condominium can be levied either by Luxembourg or by Germany, the tax authorities issued additional assessments. Because the German tax authorities do not levy tax, after all, there is no risk of double taxation. Following an objection and appeal, a preliminary ruling was requested.
Source BTW jurisprudentie
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