The applicant took the view, in the light of the case law of the Bundesfinanzhof (BFH), that there was a service commission because it provided services to C, which in turn provided services to final customers.
The action was successful. By enabling the electronic data in the user’s game app and in its game database, the applicant provided another service, albeit to C, which is not established in Germany. C had acted in its own name as operator of the website.
Note: The proceedings are pending before the BFH. The dispute concerns the legal situation until 31.12.2014. The FG therefore did not have to deal with the new regulation for electronic services which has been in force since 01.01.2015.
Source: js-steuerberater.de
Latest Posts in "Germany"
- German Court Rules on Input VAT Adjustment for Repayment by Guarantors in Failed Transactions
- German Court Clarifies Input VAT Adjustment Rules for Repayment by Bank Guarantors
- German Court: Input VAT Deduction Must Be Adjusted After Import VAT Repayment in Insolvency
- Direct VAT Refund Claim by Recipient in Supplier Insolvency Approved by Baden-Württemberg Tax Court
- VAT Exemption for Educational Services Expanded and Redefined in Germany from January 2025
