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Treatment of Parking Space Management Contracts for VAT Purposes; ECJ C-90/20

  • The BMF refers to a ruling by the European Court of Justice (ECJ) in its letter dated 15.12.2023.
  • The ECJ ruling, known as “Apcoa Parking Denmark,” states that fees paid by users of private parking spaces for violating general terms and conditions are considered taxable compensation for a service.
  • The payment of parking fees and potentially increased amounts for parking violations is seen as the consideration for providing a parking space.
  • The fees have a direct connection to the parking service and are considered an integral part of the total amount.

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.

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