- CJEU ruled that control fees charged by a private company operating private parking lots should be considered a payment for a service subject to VAT
- BMF guidance of 15 December 2023 amended the VAT Application Decree accordingly
- The principles of the BMF guidance must be applied to all open cases
- No objection will be raised if the supplying trader assumes actual compensation for damages for payments received up to 15 December 2023
- The BMF guidance does not address comparable cases in Germany previously treated as non-taxable, such as increased transportation charges in public transport or contractual penalties.
Source: hub.kpmg.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.
