Reduced sales tax rate on entrance fees for a village festival (Judgment BFH 2012)

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



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