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Posts tagged #VAT

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ECJ: Tourist card is a voucher within the meaning of the VAT Directive

Tax Law 

The European Court of Justice (ECJ) has ruled that a card which allows tourists to visit certain attractions up to a certain value at a reduced price during a certain period of time is a voucher within the meaning of Art 30a of the VAT Directive. The...

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BFG: Crypto mining as a VAT-exempt service

The Federal Fiscal Court (Bundesfinanzgericht, BFG) determined whether mining and exchange of cryptocurrencies are to be interpreted as sales tax-exempt services. The complainant was a company in the field of blockchain and cryptocurrency technology,...

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