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Contractual penalties subject to VAT? News from the ECJ
In a recent decision (Case C-90/20, Apcoa Parking Danmark A/S, ECJ, judgment of 20.01.2022), the ECJ had to deal with the VAT treatment of a so-called "control fee", i.e. a fine (under private law) that is incurred for the use of a parking space in breach of contract. In the opinion of the ECJ, this is a consideration subject to VAT. The ECJ's decision has considerable significance beyond the specific case and may lead to a reassessment of the VAT treatment of contractual penalties.
New Letter on the VAT Treatment of Transactions on Weight Accounts by the Federal Ministry of Finance
In its letter dated 17.01.2022 - III C 2 -S 7100/19/10002 :002, the Federal Ministry of Finance has fortunately issued a statement on the VAT treatment of transactions on weight accounts. This letter provides a significant clarification. At the same time, the practical application of the cases concerned is facilitated.
New edition of the standard workbook on Tax Compliance published!
The second edition of the standard work on tax compliance Niemann/Dodos, Tax Compliance Management System has been published and is available for purchase.