- Compensation payments for copyright infringements are subject to VAT.
- Recent case law, especially from the ECJ, has increasingly limited the scope of non-taxable damages in favor of a broad definition of taxable consideration.
- The General Court’s judgment of 11.2.2026 in the “Credidam” case continues this trend.
- VAT applies to supplies and services by an entrepreneur in Germany for consideration.
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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