VAT exemption of the services of procedural counsel; Article 12 number 2 letter d double letter bb of the Annual Tax Act (JStG) 2020 of December 21, 2020 Federal Law Gazette Part One (BGBl. I) page 3096, publication of the Federal Fiscal Court (BFH) ruling of July 17, 2019 – V R 27/17
Source: bundesfinanzministerium.de
