VATupdate

Provision of prostitution rooms VAT-exempt rental?

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

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