Lower Tax Court Saxony, ruling of 6 December 2022, 1 K 281/22, non-admission appeal lodged, BFH ref. XI B 3/23
In its ruling of 13 June 2018 XI R 2/16, the BFH decided that a bundle of services consisting of entertainment and culinary provision of guests (so-called “dinner show”) is subject to the standard tax rate in any case if it is a uniform, complex service. The Saxon Tax Court, on the other hand, has affirmed the reduced tax rate for a dinner show as described. The case will now be submitted to the BFH again in the context of a non-admission appeal.
Source KPMG
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