In a recently published decision, Germany's Federal Supreme Finance Court found that a U.S. based company operating an online dating platform is subject to value added tax (VAT) in Germany. As part of the service the company provides, members are charged a fee for access to upload their own information and to search and contact other members. Such access to a database is considered an electronically supplied service, which under German law is subject to VAT if it is the primary business of th…