In its ruling of May 17, 2022, the 2nd Senate of the Hamburg Fiscal Court (Case No. 2 K 9/20) decided whether the provision of rooms in so-called “Steigen” in the restricted area of St. Pauli qualifies as a VAT-exempt rental or whether a bundle of services is provided with the provision of rooms, which deprives the provision of rooms of the character of a rental relationship.
Source: datev-magazin.de
Latest Posts in "Germany"
- Germany Mandates Electronic B2B Invoicing by 2028 with Phased Implementation
- Germany to Introduce 7% VAT Rate for Restaurants from 2026
- German Federal Tax Court Rules on Double RETT Assessment in Share Deal Transactions
- VAT Exemption for Care Services Financed Through Personal Budgets Under German Law
- New VAT Classification for Online Event Services Under German Tax Law