This was decided by the 5th Senate of the Münster Finance Court. The plaintiff had not made any performances within the meaning of Section 12 (2) No. 7 (a) UStG that were comparable to theater performances and concerts. The focus is not on the entertainment of an audience, but on the teaching character. Section 12 (2) No. 7 (c) UStG is not applicable, since the granting of the rights of use or exploitation under copyright law are not the main component of his services.
Source: stb-berning.de
Latest Posts in "Germany"
- New Declaration Requirement for Medium-Sized Businesses in Intra-Community Triangular Transactions from 2026
- ECJ Rules VAT Applies to Trading In-Game Assets for Real Money, In-Game Gold Not Exempt
- Admissibility of Input Tax Deduction Without Correct Invoice During Tax Period of Service Receipt
- VAT Liability of Transfer Companies in Corporate Restructuring: BFH Judgment of 20 November 2025
- VAT Liability of Transfer Companies in Corporate Restructuring: BFH Ruling on Social Service Exemption
