VATupdate

Dependent foundations cannot be recipients of services subject to VAT

With regard to administrative services provided to them by their sponsor, dependent foundations cannot be recipients of services in the sense of VAT. This was decided by the 5th Senate of the Münster Finance Court with a judgment of May 5th, 2022 (Az. 5 K 1753/20 U).

Source: datev-magazin.de

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