Under EU law, parking that violates the regulations for parking on private property is considered a consideration that is subject to VAT. Whether the fee in a member state is regarded as a penalty and not as an agreed service is irrelevant to the VAT liability. For VAT rules are EU rules, and EU rules take precedence.
Read attorney Hans Sønderby Christensen’s article published on Thursday, April 4, 2022, on Jyllands-Posten’s website here or download it as a PDF here.