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Law-Now
04 Apr 2022 ·
International
German court ruling declares no VAT when renting virtual land
1 min read

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In its ruling of 13 August 2019, the Cologne Tax Court (8 K 1565/18) ruled that "renting" virtual land in the context of the online computer game "Second Life" constitutes other vat-able services (but not a service rendered by electronic means). The German Federal...
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