The CJEU has published a referral from the German Federal Tax Court regarding the VAT treatment of in-app purchases made from 2012 to 2014. The case involves a dispute over who should be liable for German VAT between a German developer and an Irish-based company. The outcome could impact the VAT obligations of digital platforms prior to 2015 and shed light on the liability of platforms for sales of non-digital services.
Source Philippe Stephanny
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