VAT Liability and Obligation for Revenue from Slot Machines: FG Nuremberg Decision 27.2.2024 – 2 K 1354/20

• The FG Nürnberg recently had to deal with the taxation of revenues from operating gaming machines
• Both the taxability and tax liability have been affirmed in this context, taking into account the case law of the BFH and ECJ
• Sales tax liability for revenues from operating gaming machines
• There must be a legal relationship between the provider and the recipient for taxability under § 1 Abs. 1 Nr. 1 UStG
• Since 06.05.2006, only sales falling under the Racing Betting and Lottery Act are tax-exempt
• The ECJ and BFH have ruled that certain gambling games with money input can be exempt from VAT under certain conditions

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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