- CJEU published a referral from the German Federal Tax Court regarding VAT obligations of digital platforms pre-2015
- EU VAT rules for digital services changed in 2015 to tax sales based on consumer location
- Dispute arose over VAT treatment of in-app purchases made from 2012 to 2014
- Taxpayer initially declared German VAT for sales to end customers, later changed view to consider X as service provider
- Different positions taken by taxpayer and X led to no VAT being remitted to tax authorities
- German tax authorities view X as a disclosed agent providing a service to the German developer
Source: kpmg.com
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.
