- The BFH held that no taxable service exists when a temporary staffing company is merely charged a cafeteria cost flat rate by the borrower and then charges the same amount back.
- The case involved agency workers being allowed to use the borrower’s canteen at employee prices, based on an agreement with the works council.
- The court found this was just a pass-through of costs, not an actual service between borrower and lender.
- Therefore, the reciprocal billing of the cafeteria subsidy did not create a VAT-relevant supply.
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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