- A municipality providing spa facilities for guests free of charge and only charging a tourist tax cannot deduct input tax if the tourist tax is linked to the stay in the municipality and not the use of the spa facilities
- The tourist tax is not considered consideration under § 1 Abs. 1 Nr. 1 UStG
- The plaintiff was a municipality recognized as a spa resort that levied a tourist tax on all guests staying in the municipality to finance spa facilities such as the spa park, spa house, or paths
- The plaintiff claimed input tax on all input services in the tourism sector
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.
