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germany

Reduced VAT rate for services provided by a non-profit organization (§ 12 Paragraph 2 Number 8 Letter a Value Added Tax Act (UStG))

  1. The BFH ruled on November 27, 2013 – IR 17/12 -, BStBl II 2016 p. s.d. § 55 AO if, on the basis of a service contract, it assumes one of the shareholder’s original sovereign duties – in the event of a dispute, including the emergency rescue service. The existing administrative opinion in section 12.9 paragraph 2 sentence 3 UStAE must be adapted to the current BFH case law.
  2. Furthermore, due to changed market and activity structures as well as a changed volume of activity of the non-profit blood and plasma donation services, the previously represented administrative opinion in Section 12.9 Paragraph 4 No. 2 Sentence 2 UStAE, according to which the resale of blood products of the first fractionation stage is always assigned to the purpose-built operation, can no longer be adhered to is to be held. Particularly in the business area of ​​blood plasma collection for industrial further processing using apheresis methods, the market share of non-profit organizations predominates.

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