Kernrechtsfrage
Whether VAT must be charged on the full connection fee or only on the net amount after crediting earlier paid connection fees.
Extrahierter Entscheid
Only the actually newly payable net connection fee is subject to VAT.
Extrahierte Begründung
Connection fees are consideration for entry into an operating sewage system. Although municipal rules may allow crediting earlier paid fees, the VAT base is determined exclusively by federal law. Where earlier payments are offset, no new service is purchased for that amount; therefore VAT can be levied only on the newly payable balance.