Liability trap BFH judgments on VAT in case of warnings

Before i go to the University-Augsburg to the Esport-Recht Institute today, to attend the first meeting tomorrow with other experts on the subject, I would like to briefly point out an underestimated liability trap.

As is well known, the Federal Fiscal Court has decided that warnings in the UWG and in copyright law are subject to VAT(see my article here). It should be noted, however, that the Bundesfinanzhof has not decided that a particular practice must be changed from now on. Rather, the Federal Fiscal Court has ruled – in both proceedings – that the companies/warners have so far done it WRONG . This means that over long periods of time, even before the judgments, amounts from warnings received from competitors are subject to VAT and these sums could also be claimed at the next tax audit. Depending on the number of warnings, a tolerable sum is likely to come together.

The same applies, of course, in the upside down case. If in the past you have paid a compensation for reminders, you are sometimes entitled to an invoice and then you can also get vat back. This must be examined on a case-by-case basis on the basis of the specific circumstances and limitation periods. There are, however, both major liability risks and ways to recover money. I would be happy to advise you on these questions.

Author: Marian Härtel

Marian Härtel ist Rechtsanwalt und Fachanwalt für IT-Recht mit einer über 25-jährigen Erfahrung als Unternehmer und Berater in den Bereichen Games, E-Sport, Blockchain, SaaS und Künstliche Intelligenz. Seine Beratungsschwerpunkte umfassen neben dem IT-Recht insbesondere das Urheberrecht, Medienrecht sowie Wettbewerbsrecht. Er betreut schwerpunktmäßig Start-ups, Agenturen und Influencer, die er in strategischen Fragen, komplexen Vertragsangelegenheiten sowie bei Investitionsprojekten begleitet. Dabei zeichnet sich seine Beratung durch einen interdisziplinären Ansatz aus, der juristische Expertise und langjährige unternehmerische Erfahrung miteinander verbindet. Ziel seiner Tätigkeit ist stets, Mandanten praxisorientierte Lösungen anzubieten und rechtlich fundierte Unterstützung bei der Umsetzung innovativer Geschäftsmodelle zu gewährleisten.