The plaintiff had in each case rendered a uniform service to its customers, which had included the use of the facilities of the photo studio, the use of the photographers, the use of image processing software, the printing of the photos and/or the provision of corresponding image files. The focus of these services – irrespective of any private or commercial intention of the customers to use them – was the creation of the photographs. The transfer of the rights of use is of only secondary importance compared to the creation and delivery of the photographs. The prices for the customers are based in particular on the type of photo shoot selected and the associated (time) expenditure, as well as on the number of photos handed over to the customer. The plaintiff does not demand a separate fee for the transfer of the rights of use and does not reduce the fee if a customer waives the transfer of the rights of use. The customer interest cited by the plaintiff does not affect the provision of services by the plaintiff itself.
(Münster Regional Tax Court, notice dated April 15, 2021 regarding judgment dated February 25, 2021 – 5 K 268/20)
Source: steuerberater-berning.de
