- The BFH is addressing VAT issues related to the COVID-19 pandemic.
- It is confirmed that taxable sales are assumed even if a fitness studio is closed during lockdown, provided users did not request refunds.
- The current case discusses whether the mask allowance under the Mask Regulation is subject to VAT.
- During the lockdown, insured individuals in statutory health insurance had a right to masks if they belonged to a vulnerable group.
- Pharmacies fulfilled this entitlement based on mask availability and received a flat-rate payment from a health fund for distributing masks.
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.
Latest Posts in "Germany"
- European Customs Union: Facilitating Free Trade and Protecting Citizens for Over 50 Years
- Judgment on June 24, 2025: Reassessment of Customs Debt Following a Refund Decision
- ECJ VAT C-409/24, C-410-24, C-411/24 – AG Opinion – VAT Treatment of Ancillary Services: Separate Standard Rate Taxation Allowed
- Germany to Implement Permanent 7% VAT Rate for Restaurants and Catering from 2026
- Tenant Electricity Supply Constitutes Independent Taxable Delivery According to Münster Tax Court
