{"id":1798,"date":"2022-04-13T09:28:00","date_gmt":"2022-04-13T09:28:00","guid":{"rendered":"https:\/\/sonderbylegal.dk\/the-european-court-of-justice-rules-in-a-danish-case-that-illegal-parking-is-subject-to-vat\/"},"modified":"2026-03-23T07:38:30","modified_gmt":"2026-03-23T07:38:30","slug":"the-european-court-of-justice-rules-in-a-danish-case-that-illegal-parking-is-subject-to-vat","status":"publish","type":"post","link":"https:\/\/sonderbylegal.dk\/en\/the-european-court-of-justice-rules-in-a-danish-case-that-illegal-parking-is-subject-to-vat\/","title":{"rendered":"The European Court of Justice rules in a Danish case that illegal parking is subject to VAT"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">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.  <\/p>\n\n<p class=\"wp-block-paragraph\">Read attorney Hans S\u00f8nderby Christensen&#8217;s article published on Thursday, April 4, 2022, on Jyllands-Posten&#8217;s website <a href=\"https:\/\/finans.dk\/erhvervsjura\/ECE13876001\/eudomstolen-fastslaar-at-ulovlig-parkering-er-momspligtig-i-sag-mellem-skat-og-apcoa\/\"><strong>here<\/strong> <\/a>or download it as a PDF <strong><a href=\"https:\/\/sonderbylegal.dk\/wp-content\/uploads\/2022\/04\/EU-Domstolen-fastslaar-i-dansk-sag-at-ulovlig-park-e8c486da.pdf\">here<\/a>.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1634,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[23],"tags":[],"class_list":["post-1798","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artikler"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>The European Court of Justice rules in a Danish case that illegal parking is subject to VAT - S\u00f8nderby Legal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/sonderbylegal.dk\/en\/the-european-court-of-justice-rules-in-a-danish-case-that-illegal-parking-is-subject-to-vat\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The European Court of Justice rules in a Danish case that illegal parking is subject to VAT - S\u00f8nderby Legal\" \/>\n<meta property=\"og:description\" content=\"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. 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