- The FG Münster had to decide on the tax assessment of services for the mediation of leisure experiences.
- The court ruled that input tax deduction is not allowed for input transactions related to later expiring value vouchers.
- The main issue was when the plaintiff provided his mediation services and how and when he has to pay taxes on the fees for these services.
- A taxpayer who operates an internet portal and sells various leisure offers in the form of vouchers on his website generally generates taxable and liable turnover from the mediation services.
- If the taxpayer sells and issues experience vouchers, he already receives a fee for a service provided by him at the time of issuance, namely in the amount of the respective mediation commission.
Source: datenbank.nwb.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
