Judgment of November 5, 2014, XI R 42/12
Principles: Entrance fees that a community demands from visitors to a village festival it organizes for “shows, music performances, entertaining performances or other merrymaking” are subject to the reduced sales tax rate according to § 12 Paragraph 2 No. 7 Letter d UStG.
Source BFH
Latest Posts in "Germany"
- VAT Issues Concerning Holiday Apartments: Tax Status, Input Tax Deduction, and Small Business Regulation
- Germany B2B E-Invoicing in 2027: Time to Prepare
- BMF Clarifies VAT Deduction Rules for Permanently Loss-Making Institutions: Two-Step Assessment Required
- Germany Publishes GEBA, Retires Old XRechnung Profiles to Boost E-Invoicing and Peppol Readiness
- Federal Court: Monthly/Quarterly and Annual VAT Returns Are Separate Acts, Not a Single Offense
