- A newspaper publisher provided online access to subscribers in addition to the print edition.
- Until December 17, 2019, this provision was subject to the standard VAT rate of 19%.
- Since December 18, 2019, a reduced VAT rate of 7% applies.
- The case involved the years 2009 to 2012.
- Subscribers received access to the online edition without additional payment from January 1, 2009.
- From February 28, 2012, subscribers had to pay an additional monthly fee of €0.99 for online access.
- The tax office subjected the subscription price for the period from January 1, 2009, to February 28, 2012, to the standard VAT rate.
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.
