The German Federal Finance Court has decided that an operator of a webpage is to be viewed as a service provider from a VAT perspective, even if the user is automatically transferred to webpages of other VAT businesses, unless the operator of the webpage has clearly explained to the user that it is only acting in the name and for the account of other VAT businesses.

In the underlying case, the operator of a webpage has claimed that his services to private users are not subject to German VAT. The operator of the webpage claimed that the user is transferred to a webpage of a Spanish VAT business and that hence he is not to be seen as the relevant service provider. The German Federal Finance Court has not accepted this reasoning.