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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.


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.


VAT news
VAT news