Apcoa Parking Danmark (C-90/20). Control fees levied by private car parks subject to VAT. Court of Justice

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In the judgment of 20 January 2022, Apcoa Parking Danmark A / S v. The Ministry of Taxation, the European Court of Justice ruled that 'Article 2(1)(c) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that the control fees levied by a company incorporated under private law, tasked with the operation of private car parks, in the event of failure by the motorists to comply with the general terms and conditions for use of those car parks must be regarded as consideration for a supply of services within the meaning of that provision and, as such, subject to value added tax [VAT] '.
The question is whether this decision will change the case law of the European Court of Justice in relation to which payments can be regarded as constituting a consideration for a service and thus be covered by the VAT liability
ArtikelnummerH&I 2022/74
TidsskriftHighlights & Insights on European Taxation
Udgave nummer3
StatusUdgivet - 30. mar. 2022


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