- 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.
