BFH: Copyright warnings to infringers are also subject to VAT

As already decided by the Federal Fiscal Court in 2017, warnings under competition law may be subject to VAT. The court has now also applied this idea to copyright warnings. Warnings issued by a rights holder to enforce a claim for injunctive relief under copyright law against infringers are therefore subject to VAT. The consideration for the warning service is the amount paid by the infringer (BFH, judgment of February 13, 2019, case reference: XI R 1/17 – to the full text of the decision).

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