- Prepaid credit that expires and remains with the mobile provider is considered taxable revenue.
- The court ruled that these credits are payment for services provided during the contract period.
- The plaintiff argued that the infrastructure was provided for free and only specific services were charged.
- The court disagreed, stating the expired credits are equivalent to overpayment.
- The ruling was based on a similar case decided by the Federal Fiscal Court.
- The court suggested a change in the tax assessment basis might be possible.
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.
