- The case involves two complex VAT issues: the application of the reduced tax rate for dietary supplements and the scope of the margin tax for travel services
- The case has been ongoing for over 20 years, with various decisions and appeals
- The court ruled that travel services can be included in the margin tax, even if there is a negative overall margin
- The court also ruled that liquid dietary supplements do not qualify for the reduced tax rate if they are classified as a beverage
- A single payment for two different taxable services must be divided using the simplest method
- The court may reopen a hearing if new evidence or circumstances arise
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.
