Proceeding FG Münster, March 12, 2019, Az: 15 K 1768/17 U
1. Article 132(1)(j) of the VAT Directive also covers teaching units relating to training, advanced training or professional retraining. The requirements that the ECJ places on the tax exemption of school and university courses do not apply here.
2. Sales of a supervisor can be tax-free according to Art. 132 Para. 1 Letter j of the VAT Directive.
Source: bundesfinanzhof.de
Latest Posts in "Germany"
- Webinar MDDP: E-invoicing for SMEs – upcoming changes in Poland, Germany and Belgium (Sept 9)
- VAT Exemption for Online Educational Services: Challenges and Legal Uncertainties
- Understanding Rounding Rules: EN 16931 Standard and German VAT Application Decree
- ECJ to Decide if QR Codes Can Legally Replace Paper Receipts in EU Transactions
- VAT Exemption for Services of a Prevention and Personality Trainer in Schools
