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
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