In Apcoa Parking Danmark A/S v Skatteministeriet (Case C-90/20) (20 January 2022) the CJEU decided that penalties charged for failure to comply with the general terms and conditions for use of private car parks must be regarded as consideration for a supply of services and therefore subject to VAT.
Apcoa is a private company in Denmark that operates car parks on private land under contracts with the site owners. It determines the general terms and conditions for use of the car parks such as the prices charged and the maximum parking time. A sign at the entrance to each of the car parks explains that the parking area is operated in accordance with the rules of private law and that penalties may be charged for infringement of the rules. For example a penalty may be charged if an insufficient amount is paid or if a parking ticket...
