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"
- Germany Clarifies e-Invoices Must Be Self-Contained
- German VAT Fraud Probe Uncovers €18 Million Cross-Border Scheme Involving Four EU Countries
- ATLAS 10.2: Key Changes in Centralized Customs Clearance and EDI for Imports and Exports
- German Court Clarifies Interest Waiver Rules for Incorrect Foreign Input VAT Deductions
- Input Tax Deduction: Invoice Requirements When Supplier Changes Name During Renaming Process
