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Online piano courses are not subject to the reduced VAT rate

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.



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