- The court ruling on February 6, 2025, addressed the VAT obligation for the protective mask allowance.
- The Federal Fiscal Court dismissed the plaintiff’s appeal against the Lower Saxony Finance Court’s decision from October 12, 2023.
- The plaintiff, who operated a pharmacy in 2020, distributed protective masks to eligible individuals under the Coronavirus Protective Masks Regulation.
- The Night and Emergency Service Fund issued a payment notice for the distribution of masks to high-risk groups from December 15, 2020, to January 6, 2021.
- The payment included a VAT component, and the applicable tax rate was 16 percent due to the service provision in December 2020.
- The plaintiff’s VAT pre-registration for December 2020 included the protective mask allowance at the standard tax rate.
- The plaintiff objected to the VAT statement in the payment notice on January 27, 2022.
Source: bundesfinanzhof.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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