VAT: Place of supply for boat excursions on the river Mosell ...
The European Court of Justice (ECJ) was asked on the Value Added Tax (VAT) treatment of tourist navigation services on the stretch of the river Moselle over which both Germany and Luxembourg exercise joint sovereignty. The Luxembourg tax authorities issued VAT assessments to the Luxembourg tour operator as regards its transport services on the river Moselle. In conclusion, the ECJ noted that these services are subject to VAT in any case and the taxation by Luxembourg prevented Germany from imposing VAT.
Kategorien: Supreme Tax Court cases
Schlagwörter: place of taxation, boat tours
