European Court of Justice inverted: VAT liability for foreign owner

In its decision of June 3, 2021, the European Court of Justice lays the foundation for the application of the so-called reverse charge procedure (reverse tax liability) in the case of a rental of a domestic property subject to VAT by a landlord domiciled abroad (B2B). According to German legal practice, the landlord is also the debtor of the VAT in these cases.