The BFH decided that the sale of goods is basically a typical commercial activity that does not meet the requirements of a tax-privileged special-purpose business within the meaning of Section 68 No. 4 of the Fiscal Code (AO). The plaintiff, who sells goods for blind and visually impaired people, filed a competitor’s lawsuit against the application of the reduced VAT rate to the services provided by the party summoned.
Source: haufe.de
