If project development, tax and corporate legal advice, as well as the mediation of shareholder interests, are provided within the framework of developer models in the legal form of an investor limited partnership (Anleger-KG), the exemption for the mediation of shareholdings according to Section 6, Paragraph 1, Clause 8, Subclause g of the Austrian VAT Act applies if the mediation service is a substantial part of the overall service.Federal Fiscal Court, March 30, 2023, RV/2100583/2015
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