- The FG Nürnberg recently had to deal with the taxation of revenues from operating gaming machines
- Both the taxability and tax liability have been affirmed in this context, taking into account the case law of the BFH and ECJ
- Sales tax liability for revenues from operating gaming machines
- There must be a legal relationship between the provider and the recipient for taxability under § 1 Abs. 1 Nr. 1 UStG
- Since 06.05.2006, only sales falling under the Racing Betting and Lottery Act are tax-exempt
- The ECJ and BFH have ruled that certain gambling games with money input can be exempt from VAT under certain conditions
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.
