In its decision of 21 April 2022, the Federal Fiscal Court abandoned its previous generous case law on supplies in the sports sector. The national VAT exemption rule was classified as basically in conformity with EU law. The ruling also makes it clear that Union law allows the German legislator to exercise a quite generous scope of discretion. However, as long as the legislator does not make use of its possibilities in favour of sports clubs, taxable persons in the sports sector can no longer invoke Union law.
Source: KMLZ
Latest Posts in "Germany"
- Germany Passes 2025 Tax Amendment Act: VAT Cuts for Restaurants, Individual Relief, Nonprofit Updates
- Many Companies Still Uncertain About E-Invoice Validation Despite New Legal Requirements
- Germany and France Synchronize E-Invoicing Standards Ahead of EU ViDA Mandates
- Corrected or Late Invoices? BFH Confirms VAT Recovery Still Possible
- Avoiding VAT by Withdrawing Assets Before Sale: New Legal Clarifications
