- Reduced tax rate applies to passenger transport in approved local public transport within a municipality or if the transport distance does not exceed 50 kilometers.
- The court assessed whether the transport distance for tickets within a transport association is determined by the actual distance traveled by the passenger or the longest possible distance with the ticket.
- The decision impacts the regulation that considers the longest possible distance for district, network, and strip tickets.
- The determination of the transport distance should follow general VAT principles, focusing on the actual distance traveled by the passenger.
- The potential maximum distance a passenger could travel with a ticket is irrelevant.
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.
