- 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.
- 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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