VAT is linked to the exchange of services, i.e. the provision of a service for a fee. In the event of disruptions in performance, the question arises as to whether VAT is also incurred if the contractor receives payments even though he does not provide the agreed service as promised. The courts do not (yet) agree on the VAT treatment of membership fees collected by fitness studios during corona-related closing times.
Source: umsatz-steuer-beratung.de
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