July 31
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Julia Fernández Arribas
4th June 2021

AG Richard de la Tour: fees charged by parking operator for controlling infringement of use conditions are subject to VAT

Advocate General Richard (AG) de la Tour delivered his Opinion in Apcoa Parking Danmark A/S (C-90/20) yesterday, advising the Court of Justice that fees charged by an economic operator as remuneration for vehicle parking are subject to VAT.

The case concerns a dispute between Danish tax authorities and a company operating a car park on private land, who laid down the conditions for use of the parking areas, and levied a special ‘control fee’ in case those conditions were infringed. While the company argued that those control fees were not subject to VAT, Danish authorities were of the contrary view. 

The Danish Supreme Court (Højesteret) had doubts as to whether the fees at issue may be considered compensation for damages,


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