The Federal Audit Office has pointed out that the tax offices do not determine the extent of the the extent of the entrepreneurial activity and the related input tax deduction of the research research institutions differed. In order to ensure uniform enforcement of the the VAT Act, the UStAE will be amended to include special regulations for the on the distinction between the entrepreneurial and non-entrepreneurial activities of research research institutions.
Source: bundesfinanzministerium.de
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